TY - BOOK AU - Elder,Randal J. AU - Beasley,Mark S. AU - Arens,Alvin A. TI - Auditing and assurance services: an integrated approach : includes coverage of PCAOB Auditing Standard No. 5, the risk assessment SASs, the Sarbanes-Oxley Act and section 404 audits, and increased international examples SN - 9780132458931 (pbk.) PY - 2010/// CY - Boston, [Mass.] PB - Pearson KW - Auditing N1 - Previous ed.: 2008; Includes index ER -