TY - BOOK AU - Arens,Alvin A. AU - Beasley,Mark S. AU - Elder,Randal J. TI - Auditing and assurance services: an integrated approach SN - 0273754947 U1 - 657.45 PY - 2012/// CY - Harlow, England PB - Pearson KW - Auditing KW - Bảo hiểm KW - Kiểm toán N1 - Includes instructors'manual + CDROM ; E-C7/01188-97 (original, 720.720đ) ER -