00470nam a2200157 a 4500008004100000020001800041050001600059100002000075245009300095260002600188300002200214650001300236700002200249700001900271700002200290160722s2010    ||||||||||||||||| ||    u  a9781408272411  aHF 5667 Are  aElder, Randal J10aAuditing and assurance services: an integrated approachcBy Alvin A. Arens [ and others]  aHarlowbPearsonc2010  axxi, 890p. : ill.  aAUDITING  aBeasley, Mark S.   aArens, Alvin A  aHegazy, Mohamed A