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Author Anandarajan, Asokan, author.

Title Standards in the United States : comparing and understanding standards for ISA and PCAOB / Asokan Anandarajan and Gary Kleinman
Edition Second edition
Published New York, New York (222 East 46th Street, New York, NY 10017) : Business Expert Press, 2021
Online access available from:
ProQuest Ebook Central    View Resource Record  


Description 1 online resource (1 PDF (xii, 312 pages))
Series Financial accounting and auditing collection, 2151-2817
Financial accounting and auditing collection. 2151-2817
Contents Chapter 1. International auditing: a history and introduction -- Chapter 2. The international and U.S. audit environments -- Chapter 3. Ethics for international auditors -- Chapter 4. U.S. auditing standards and the role of the PCAOB -- Chapter 5. Planning an audit and client acceptance -- Chapter 6. Risk assessment and tests of internal controls -- Chapter 7. Analytical procedures -- Chapter 8. Substantive testing -- Chapter 9. Audit sampling -- Chapter 10. Audit documentation and working papers -- Chapter 11. Audit reports and communication -- Chapter 12. Final considerations about auditing -- Chapter 13. Recent developments -- Appendix 1. PCAOB auditing standards: reorganized and pre-reorganized numbering -- Appendix 2. Designations of related PCAOB, AICPA ASB, and ISA auditing standards
Summary This book is a tool that students, faculty, and practitioners can use to better understand the relationship between US PCAOB auditing standards and IFAC IAASB auditing standards. With time, the designations of US PCAOB standards were reorganized from the initial publication of this book. Accordingly, we have added to this addition an Appendix, Appendix 1. It shows the correlation of the old designation of PCAOB auditing standards, before reorganization, and the new designations for these standards. We also have added a second appendix, Appendix 2. The latter presents the PCAOB standards, the related AICPA standards,and the IFAC IAASB standards
Analysis Convergence between ISA and GAAS
Divergence between PCAOB and IAS
Generally accepted auditing standards (GAAS)
International stan-dards on auditing (ISA)
Public company accounting oversight board (PCAOB) auditing
Bibliography Includes bibliographical references (pages 295-301) and index
Notes Description based on PDF viewed 06/02/2021
Subject Public Company Accounting Oversight Board.
International standard on auditing
Listening -- Standards -- United States
Form Electronic book
Author Kleinman, Gary, author.
ISBN 1953349331