TY - BOOK AU - Arens, Alvin A. AU - Elder, Randal J. AU - Beasley, Mark S. TI - Auditing and assurance services SN - 9780273754947 U1 - 657.45 ARE PY - 2012/// CY - Boston PB - Person Education Limited KW - Auditing KW - Audit report KW - Audit N1 - Includes index N2 - 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 ER -