Arens, Alvin A.Auditing : an integrated approach / Alvin A. Arens, James K. Loebbecke. — 5th ed. — Englewood Cliffs : Prentice-Hall International, cop. 1991857 p. ; 26 cm
. — (Prentice Hall series in accounting)Sumario: The auditing profession -- The auditing process -- Application of the auditing process to the sales and collection cycle -- Auditing complex EDP systems -- Application of the auditing process to other cycles -- completing the audit and offering other services