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Auditing and Assurance Services (16th Edition) by Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Chris E. Hogan Auditing and Assurance Services (16th 

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Whittington and Pany, 2008: Whittington O.R., Pany K., 2008. Principles of Auditing & Other Assurance Services, 16th Edition, McGraw-Hill Irwin, New York, p.

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