Title International auditing standards in the United States : comparing and understanding standards for ISA and PCAOB / Asokan Anandarajan and Gary Kleinman

Edition First edition Published New York, New York (222 East 46th Street, New York, NY 10017) : Business Expert Press, 2015

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Description 1 online resource (1 PDF (xi, 288 pages)) Series Financial accounting and auditing collection, 2151-2817 Financial accounting and auditing collection. 2151-2817 Contents 1. International auditing: a history and introduction -- 2. The international and U.S. audit environments -- 3. Ethics for international auditors -- 4. U.S. auditing standards and the role of the PCAOB -- 5. Planning an audit and client acceptance -- 6. Risk assessment and tests of internal controls -- 7. Analytical procedures -- 8. Substantive testing -- 9. Audit sampling -- 10. Audit documentation and working papers -- 11. Audit reports and communication -- 12. Final considerations about auditing -- About the authors -- References -- Index Summary International auditing of publicly owned corporations is governed largely by either U.S. Public Company Accounting Oversight Board (PCAOB) auditing standards or International Standards on Auditing (ISA) established by the International Federation of Accountants (IFAC). In some respects, the U.S. PCAOB and ISA are similar, but in other ways they are not. In this book, we describe key differences between PCAOB auditing standards and ISA. Our goal in doing so is to provide students, managers, and researchers with a clear, concise guide to the major differences between PCAOB and ISA standards. Understanding these differences will provide the reader with a greater appreciation of the differences in the auditing process between nations, and a greater understanding of what the audit opinion means as issued in different parts of the world Analysis convergence between ISA and GAAS divergence between PCAOB and IAS generally accepted auditing standards (GAAS) international standards on auditing (ISA) PCAOB auditing standards public corporation accounting oversight board (PCAOB) Notes Title from PDF title page (viewed on January 27, 2015) Bibliography Includes bibliographical references (pages 273-279) and index Subject Public Company Accounting Oversight Board. SUBJECT Public Company Accounting Oversight Board fast International standard on auditing. http://id.loc.gov/authorities/names/n2002089873 International standard on auditing fast Subject Auditing -- Standards -- United States BUSINESS & ECONOMICS -- Accounting -- Financial. Auditing -- Standards United States Form Electronic book Author Kleinman, Gary, author ISBN 9781606496138 1606496131

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