000			00677nam a2200229Ia 4500
003			OSt
005			20180924122020.0
008			110411s9999 xx 000 0 und d
020			_a0137238843
040			_aUMI _cUMI _dUMI
082			_bARE _a657.45
100			_aArens, Alvin A.
245			_aAuditing : _bAn integrated approach / _cAlvin A Arens, James K Loebbecke.
250			_a7th ed.
260			_bPrentice Hall, _aUpper Saddle River, N.J. : _c1997
300			_axvii, 823 p. ; _c 24 cm.
440			_aPrentice Hall series in accounting.
650			_aAuditing
700			_aLoebbecke, James K.
810			_aPrentice Hall series in accounting.
942			_2ddc _cBK
999			_c1449 _d1449