TY - BOOK AU - Arens AU - Loebbecke, James K. TI - Auditing : an integrated approach T2 - The Prentice Hall series in accounting SN - 013570409X U1 - 657.45 ARE 1997 PY - 1997/// CY - Upper Saddle River, NJ PB - Prentice Hall KW - Auditing N1 - Includes bibliographical references and index ER -