International auditing standards in the United States : comparing and understanding standards for ISA and PCAOB /
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. PCA...
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| Main Authors: | , |
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| Format: | Electronic eBook |
| Language: | English |
| Published: |
New York, New York (222 East 46th Street, New York, NY 10017) :
Business Expert Press,
2015.
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| Edition: | First edition. |
| Series: | Financial accounting and auditing collection.
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| Subjects: | |
| Online Access: | An electronic book accessible through the World Wide Web; click to view |
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| 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. |
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| Physical Description: | 1 online resource (xi, 288 pages) Also available in print. |
| Format: | Mode of access: World Wide Web. System requirements: Adobe Acrobat reader. |
| Bibliography: | Includes bibliographical references (pages 273-279) and index. |
| ISBN: | 9781606496138 |
| ISSN: | 2151-2817 |
| Access: | Access restricted to authorized users and institutions. |