na INLIS000000000742970 Ing $a 0010-0921000152 $a Auditing and Assurance Services $a Alvin A. Arens $a Ed. 14 $a England; $b Pearson Education Limited $c 2012 $a 870 hlm ; $c 29 cm $a 978-0-273-75494-7 $a 657.45 ALV a $a 657.45 $a AUDITING