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

• Autore: Anandarajan Asokan
• Pubblicazione: New York, New York (222 East 46th Street, New York, NY 10017) : , : Business Expert Press, , 2015
• Edizione: First edition.
• Descrizione fisica: 1 online resource (306 p.)
• Disciplina: 657.0973
• Soggetto topico: Auditing - Standards - United States
• Soggetto genere / forma: Electronic books.
• Soggetto non controllato: convergence between ISA and GAAS; divergence between PCAOB and IAS; generally accepted auditing standards (GAAS); international standards on auditing (ISA); PCAOB auditing standards; public corporation accounting oversight board (PCAOB)
• Persona (resp. second.): KleinmanGary
• Note generali: Description based upon print version of record.
• Nota di bibliografia: Includes bibliographical references (pages 273-279) and index.
• Nota di contenuto: 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.
• Sommario/riassunto: 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.
• Titolo autorizzato: International auditing standards in the United States
• ISBN: 1-60649-613-1
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910463394003321
• Lo trovi qui: Univ. Federico II
• Serie: Financial accounting and auditing collection. . 2151-2817