00687cam a22002054a 45000010009000000050017000090080041000260100017000670200015000840500021000991000020001202450165001402500012003052600055003173000033003725000020004056500014004257000021004397000021004601259152020170211092724.0011116s2003 njua 001 0 eng  a 2001058084 a013064620200aHF5667 .A69 20031 aArens, Alvin A.10aAuditing and assurance services :ban integrated approach /cAlvin A. Arens, Randal J. Elder, Mark S. Beasley ; with web content provided by Gregory J. Jenkins. a9th ed. aUpper Saddle River, N.J. :bPrentice Hall,cc2003. axx, 765 p. :bill. ;c29 cm. aIncludes index. 0aAuditing.1 aElder, Randal J.1 aBeasley, Mark S.