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EB

ONLINE

First edition

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

1 online resource (xi, 288 pages)

ISBN 9781606496138 (electronic bk.)

ISBN 9781606496121 (paperback)

Financial accounting and auditing collection, ISSN 2151-2817

Print version: ISBN 9781606496121

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..

* PCAOB auditing standards * convergence between ISA and GAAS * divergence between PCAOB and IAS * generally accepted auditing standards (GAAS) * international standards on auditing (ISA) * public corporation accounting oversight board (PCAOB)

001785073

full

(Au-PeEL)EBL1909035

(CaONFJC)MIL683643

(CaPaEBR)ebr11007941

(MiAaPQ)EBC1909035

(OCoLC)900878655