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  <titleInfo>
    <title>Auditing and assurance services</title>
    <subTitle>an integrated approach</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Arens, Alvin A.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
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  </name>
  <name type="personal">
    <namePart>Elder, Randal J.</namePart>
    <role>
      <roleTerm type="text">jt. aut.</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Beasley, Mark S.</namePart>
    <role>
      <roleTerm type="text">jt. aut.</roleTerm>
    </role>
  </name>
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    <place>
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    <place>
      <placeTerm type="text">Boston</placeTerm>
    </place>
    <publisher>Prentice Hall</publisher>
    <dateIssued>c2012</dateIssued>
    <dateIssued encoding="marc">2010</dateIssued>
    <edition>14th ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xx, 850 p. : col. ill. ; 29 cm. + 1 CD-ROM (4 3/4 in.)</extent>
  </physicalDescription>
  <note type="statement of responsibility">Alvin A. Arens, Randal J. Elder, Mark S. Beasley.</note>
  <note>Includes index.</note>
  <note>System requirements for accompanyingCD-ROM: Microsoft Vista Ultimate Edition (SP1);  Microsoft Windows XP (SP3).</note>
  <subject authority="lcsh">
    <topic>Auditing</topic>
  </subject>
  <classification authority="ddc">657.45 ARA</classification>
  <identifier type="isbn">9780132575959 (hbk.)</identifier>
  <identifier type="lccn">2011290262</identifier>
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    <recordCreationDate encoding="marc">110909</recordCreationDate>
    <recordChangeDate encoding="iso8601">20191112143921.0</recordChangeDate>
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