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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.
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.