01971     2200373   4500001002100000005001500021008004100036020001800077020002100095035002500116040001200141041000800153082001700161084001600178084001900194090001700213100002000230245011400250250001700364260004800381300002700429520093000456521001101386650004401397700003801441850001201479852001301491990001801504990001501522990001501537990001501552990001501567990001501582JAKPU/1211000000092020230125024620210412                g          0 eng    a0-273-75494-7  a978-0-13245893-1  a0010/121100000000919  aJKPDJAK  aeng  2[23]a657.45  aR 368 ELD a  aR/657.45 ARE a  a657.45 ARE a  aARENS, Alvin A.1 aAuditing and assurance services :ban integrated approach /cAlvin A. Arens, Randal J. Elder, Mark S. Beasley  a14th edition  aEngland :bPearson Education Limited,c2012  a870p :billus ;c28 cm  aFor the core auditing course for accounting majors. This title is a Pearson Global Edition. The Editorial team at Pearson has worked closely with educators around the world to include content which is especially relevant to students outside the United States. Comprehensive integration of the fundamental auditing concepts. Auditing and Assurance Services: An Integrated Approach presents an integrated concepts approach that shows students the auditing process from start to finish. This text prepares students for real-world audit decision making by using illustrative examples of key audit decisions, with an emphasis on audit planning, risk assessment processes and collecting and evaluating evidence in response to risks. This edition maintains its dedication to providing the most up-to-date information on new auditing standards and includes international coverage as well as coverage of PCAOB Auditing Standard No. 5.  aDewasa 4aAUDITING = AUDIT ; PEMERIKSAAN KEUANGAN  aELDER, Randal J. ; BEASLY, Mark S  aJKPDJAK  aBPAD DKI  a9780273754947  aD047704/11  aD063657/12  aD063658/12  aP007849/10  aP007850/10