LEADER 03523nam 2200613 450 001 9910463394003321 005 20200520144314.0 010 $a1-60649-613-1 035 $a(CKB)2670000000588520 035 $a(EBL)1909035 035 $a(OCoLC)900878655 035 $a(CaBNVSL)swl00404638 035 $a(MiAaPQ)EBC1909035 035 $a(Au-PeEL)EBL1909035 035 $a(CaPaEBR)ebr11007941 035 $a(CaONFJC)MIL683643 035 $a(EXLCZ)992670000000588520 100 $a20150127d2015 fy 0 101 0 $aeng 135 $aur|n|---||||| 181 $2rdacontent 182 $2rdamedia 183 $2rdacarrier 200 10$aInternational auditing standards in the United States $ecomparing and understanding standards for ISA and PCAOB /$fAsokan Anandarajan and Gary Kleinman 205 $aFirst edition. 210 1$aNew York, New York (222 East 46th Street, New York, NY 10017) :$cBusiness Expert Press,$d2015. 215 $a1 online resource (306 p.) 225 1 $aFinancial accounting and auditing collection,$x2151-2817 300 $aDescription based upon print version of record. 311 $a1-60649-612-3 311 $a1-322-52361-4 320 $aIncludes bibliographical references (pages 273-279) and index. 327 $a1. 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. 330 3 $aInternational auditing of publicly owned corporations is governed largely by either U.S. Public Company Accounting Oversight Board (PCAOB) auditing standards or International Standards on Auditing (ISA) established by the International Federation of Accountants (IFAC). In some respects, the U.S. PCAOB and ISA are similar, but in other ways they are not. In this book, we describe key differences between PCAOB auditing standards and ISA. Our goal in doing so is to provide students, managers, and researchers with a clear, concise guide to the major differences between PCAOB and ISA standards. Understanding these differences will provide the reader with a greater appreciation of the differences in the auditing process between nations, and a greater understanding of what the audit opinion means as issued in different parts of the world. 410 0$aFinancial accounting and auditing collection.$x2151-2817 606 $aAuditing$xStandards$zUnited States 608 $aElectronic books. 610 $aconvergence between ISA and GAAS 610 $adivergence between PCAOB and IAS 610 $agenerally accepted auditing standards (GAAS) 610 $ainternational standards on auditing (ISA) 610 $aPCAOB auditing standards 610 $apublic corporation accounting oversight board (PCAOB) 615 0$aAuditing$xStandards 676 $a657.0973 700 $aAnandarajan$b Asokan.$0970036 702 $aKleinman$b Gary. 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910463394003321 996 $aInternational auditing standards in the United States$92204982 997 $aUNINA