00425nam a2200145Ia 4500008004100000020001500041041000800056082001600064100005200080245008300132250000700215260003600222300001200258650000900270210716s2005    xx            000 0 und d  a0131457349  aeng  a657.45 AREA  aArens, Alvin A;Elder, Randol J;Beasley, Mark S.  aAuditing and assurance services: an integrated approach.bIntegrated approach.  a10  aNew JerseybPrentice Hallc2005  axix,791  aNone