9780135176115_SolutionManual_Arens_AAS17_sm_01 9780135176115_SolutionManual_Arens_AAS17_sm_01 administrator Solution Manual: Auditing and Assurance Services, 17th Edition, Alvin A Arens, Randal J Elder, Mark S Beasley, Chris E Hogan, ISBN-10: 0135176115. ISBN-13: 9780135176115