03523nam 2200613 450 991046339400332120200520144314.01-60649-613-1(CKB)2670000000588520(EBL)1909035(OCoLC)900878655(CaBNVSL)swl00404638(MiAaPQ)EBC1909035(Au-PeEL)EBL1909035(CaPaEBR)ebr11007941(CaONFJC)MIL683643(EXLCZ)99267000000058852020150127d2015 fy 0engur|n|---|||||rdacontentrdamediardacarrierInternational auditing standards in the United States comparing and understanding standards for ISA and PCAOB /Asokan Anandarajan and Gary KleinmanFirst edition.New York, New York (222 East 46th Street, New York, NY 10017) :Business Expert Press,2015.1 online resource (306 p.)Financial accounting and auditing collection,2151-2817Description based upon print version of record.1-60649-612-3 1-322-52361-4 Includes bibliographical references (pages 273-279) and index.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.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.Financial accounting and auditing collection.2151-2817AuditingStandardsUnited StatesElectronic books.convergence between ISA and GAASdivergence between PCAOB and IASgenerally accepted auditing standards (GAAS)international standards on auditing (ISA)PCAOB auditing standardspublic corporation accounting oversight board (PCAOB)AuditingStandards657.0973Anandarajan Asokan.970036Kleinman Gary.MiAaPQMiAaPQMiAaPQBOOK9910463394003321International auditing standards in the United States2204982UNINA