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

Format:

Book

Author/Creator:

Anandarajan, Asokan., author.

Kleinman, Gary., author.

Series:

Financial accounting and auditing collection. 2151-2817

Financial accounting and auditing collection, 2151-2817

Language:

English

Subjects (All):

Public Company Accounting Oversight Board.

International standard on auditing.

Auditing--Standards--United States.

Auditing.

Physical Description:

1 online resource (306 p.)

Edition:

First edition.

Place of Publication:

New York, New York (222 East 46th Street, New York, NY 10017) : Business Expert Press, 2015.

System Details:

Mode of access: World Wide Web.

System requirements: Adobe Acrobat reader.

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.

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.

Notes:

Description based upon print version of record.

Includes bibliographical references (pages 273-279) and index.

Title from PDF title page (viewed on January 27, 2015).

ISBN:

1-60649-613-1

OCLC:

900878655