TY - BOOK AU - Elder, Randal J. AU - Beasley, Mark S. AU - Hogan, Chris E. AU - Arens, Alvin A. TI - Auditing and assurance services SN - 9781292311982 U1 - 657/.45 23 PY - 2020/// CY - Harlow PB - Pearson KW - Auditing KW - Negative assurance (Accounting) N1 - Includes bibliographical references and index ER -