TY - BOOK AU - Arens,Alvin A. AU - Elder,Randal J. AU - Beasley,Mark S. AU - Hogan,Chris TI - Auditing and assurance services: an integrated approach SN - 0273790005 (pbk.) AV - HF5667 .A74 2014 PY - 2014/// CY - Harlow PB - Pearson KW - Auditing KW - Negative assurance (Accounting) ER -