00645nam a22001817a 4500008004100000020001800041050002300059100002000082245015100102250001300253260003900266300003100305500002000336650002600356700002100382700002100403700003900424160928b        xxu||||| |||| 00| 0 eng d  a9780135054673  aHF 5667b.A93 2011  aArens, Alvin A.  aAuditing :bthe art and science of assurance engagements/cAlvin A. Arens, Randal J. Elder, Mark S. Beasley and Ingrid B. Splettstoesser-Hogeterp.  a11th ed.  aToronto :bPearson Canada ;c2011.  axv, 800p. :bill. ;c28cm.  aIncludes index.  aAuditing xtextbooks.  aElder, Randal J.  aBeasley, Mark S.  aSplettstoesser-Hogeterp, Ingrid B.