TY  - BOOK
AU  - Elder 
AU  - Arens, Alvin A.
TI  - Auditing and assurance services : an integrated approach 
SN  - 9780136009647 
U1  - 657.45 ELD 2008 
PY  - 2008///
CY  - Upper Saddle River
PB  - Prentice Hall
KW  - Auditing
KW  - Beasley
KW  - Mark S
N1  - Includes bibliographical references and index. p. 865-872
ER  -