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  <titleInfo>
    <title>Auditing and assurance services</title>
  </titleInfo>
  <name type="personal">
    <namePart>Arens, Alvin A.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Elder, Randal J.</namePart>
  </name>
  <name type="personal">
    <namePart>Beasley, Mark S.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="text">Boston</placeTerm>
    </place>
    <publisher>Person Education Limited</publisher>
    <dateIssued>c2012</dateIssued>
    <edition>14th ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <physicalDescription>
    <extent>870p.: Ill., col.; 28 cm.</extent>
  </physicalDescription>
  <abstract>Offering 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
</abstract>
  <note type="statement of responsibility">Alvin A. Arens, Randal J. Elder &amp; Mark S. Beasley</note>
  <note>Includes index</note>
  <note>eng.</note>
  <subject>
    <topic>Auditing</topic>
  </subject>
  <subject>
    <topic>Audit report</topic>
  </subject>
  <subject>
    <topic>Audit</topic>
  </subject>
  <classification authority="ddc">657.45 ARE</classification>
  <identifier type="isbn">9780273754947</identifier>
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    <recordContentSource authority="marcorg">MCCL</recordContentSource>
    <recordChangeDate encoding="iso8601">20250929091819.0</recordChangeDate>
    <languageOfCataloging>
      <languageTerm authority="iso639-2b" type="code">eng.</languageTerm>
    </languageOfCataloging>
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