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

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Bibliographic Details
Main Authors: Anandarajan, Asokan (Author), Kleinman, Gary (Author)
Format: Electronic eBook
Language:English
Published: New York, New York (222 East 46th Street, New York, NY 10017) : Business Expert Press, 2015.
Edition:First edition.
Series:Financial accounting and auditing collection.
Subjects:
Online Access:An electronic book accessible through the World Wide Web; click to view
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Table of 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.