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International auditing standards in the United States : comparing and understanding standards for ISA and PCAOB /

Salvato in:
Autori principali: Anandarajan, Asokan (Autore), Kleinman, Gary (Autore)
Natura: Elettronico eBook
Lingua:inglese
Pubblicazione: New York, New York (222 East 46th Street, New York, NY 10017) : Business Expert Press, 2015.
Edizione:First edition.
Serie:Financial accounting and auditing collection.
Soggetti:
Public Company Accounting Oversight Board.
International standard on auditing.
Auditing > Standards > United States.
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)
Accesso online:An electronic book accessible through the World Wide Web; click to view
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Sommario:
  • 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.

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