TY - BOOK AU - Arens,Alvin A. TI - Auditing and assurance services: international perspectives SN - 9781292311982 U1 - 657/.45 PY - 2019/// CY - Harlow, Essex, Upper Saddle River PB - Pearson, KW - Auditing KW - Negative assurance (Accounting) N1 - Includes index ER -