Arens, Alvin A. Auditing assurance services : an integrated approach / Alvin A. Arens, Randal J. Elder [and] Mark S. Beasley - 11th.ed. - Upper Saddle River, N.J : Pearson, 2006 - xvii;799p. : ill.; 28cm. Includes index ISBN: 0131976680 Subjects--Topical Terms: Auditing