International auditing standards in the United States : comparing and understanding standards for ISA and PCAOB / Asokan Anandarajan and Gary Kleinman.
Anandarajan, Asokan., author.; Kleinman, Gary., author.
2015
HF5616.U5 A523 2015
Available Online

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Title International auditing standards in the United States : comparing and understanding standards for ISA and PCAOB / Asokan Anandarajan and Gary Kleinman.
Author Anandarajan, Asokan., author.
Edition First edition.
ISBN 9781606496121 paperback
9781606496138 (electronic bk.)
Published New York, New York (222 East 46th Street, New York, NY 10017) : Business Expert Press, 2015.
Language English
Description 1 online resource (xi, 288 pages)
Call Number HF5616.U5 A523 2015
Dewey Decimal Classification 657.0973
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.
Bibliography, etc. Note Includes bibliographical references (pages 273-279) and index.
Access Note Access limited to authorized users.
Source of Description Title from PDF title page (viewed on January 27, 2015).
Added Author Kleinman, Gary., author.
Series Financial accounting and auditing collection. 2151-2817
Available in Other Form Print version: 9781606496121
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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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