00856nam a22002297a 450000500170000002000320001704000340004908200150008310000200009824500880011825000130020626000460021930000320026550400190029752002190031654600090053565000130054465000170055765000100057470000210058470000210060520250929091819.0 a9780273754947cTZS 96,200/= aMCCLbeng.eAACR 2nd rev. ed. a657.45 ARE aArens, Alvin A. aAuditing and assurance services/cAlvin A. Arens, Randal J. Elder & Mark S. Beasley a14th ed. aBoston:bPerson Education Limitedcc2012. a870p.:bIll., col.;c28 cm. aIncludes index aOffering coverage of the entire audit process, this text takes students step by step through each audit cycle, then shows how each step relates to the process as a whole. Increased emphasis is placed on e-commerce  aeng. aAuditing aAudit report aAudit aElder, Randal J. aBeasley, Mark S.