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

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

Show other versions (1)

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...

Full description

Saved in:
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:
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)
Online Access:An electronic book accessible through the World Wide Web; click to view
Tags: Add Tag
No Tags, Be the first to tag this record!
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.

Similar Items