TY  - BOOK
AU  - Arens, A.A
AU  - Elder, R.J
AU  - Beasley, M.S
TI  - Auditing and assurance services:: An integrated approach 
SN  - 9780273754947
AV  - HF5667. A69 2012 
PY  - 2012///
CY  - Boston
PB  - Pearson
ER  -