00362nam a2200133Ia 4500001000500000005001700005008004100022020001500063082001500078100002000093245008400113260001800197650001300215180920261006003552.0120911s9999    xx            000 0 und d  a0132972026  a657.45 ARE  aArens, Alvin a.  aAuditing an intergrate approach / Alvin A. Arens, James K. Loebbecke. - 6th ed.  aPrentice Hall  aAuditing