000			00455nam a22001577a 4500
999			_c793 _d793
005			20230621113046.0
008			190320b ||||| |||| 00| 0 eng d
020			_a9780135054673
040			_cDLC
050			_aHF5667 _b.A77 2011
245			_aAuditing / _b: The art and science of Assurance engagements . _cAlvins A. Arens , Randal J. Elder.
250			_a11th ed.
260			_aToronto: _bPearson , _c2011.
300			_axv,800 p ; _bill.
942			_2lcc _cBK