000			00739nam a22002057a 4500
008			160928b xxu||||| |||| 00| 0 eng d
020			_a9780135054673
050			_aHF 5667 _b.A93 2011
100			_aArens, Alvin A.
245			_aAuditing : _bthe art and science of assurance engagements/ _cAlvin A. Arens, Randal J. Elder, Mark S. Beasley and Ingrid B. Splettstoesser-Hogeterp.
250			_a11th ed.
260			_aToronto : _bPearson Canada ; _c2011.
300			_axv, 800p. : _bill. ; _c28cm.
500			_aIncludes index.
650			_aAuditing _xtextbooks.
700			_aElder, Randal J.
700			_aBeasley, Mark S.
700			_aSplettstoesser-Hogeterp, Ingrid B.
942			_2lcc _cBOOKS _hHF 5667 .A93 2011
999			_c14238 _d14238