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