International Auditing Standards in the United States : Comparing and Understanding Standards for ISA and PCAOB.
By: Anandarajan, Asokan.
Contributor(s): Kleinman, Gary.Material type: TextSeries: eBooks on Demand.Publisher: New York : Business Expert Press, 2015Copyright date: ©2014Description: 1 online resource (306 pages).Content type: text Media type: computer Carrier type: online resourceISBN: 9781606496138.Subject(s): Auditing -- Standards -- United States | convergence between ISA and GAAS | divergence between PCAOB and IAS | generally accepted auditing standards (GAAS) | International standard on auditing | international standards on auditing (ISA) | Public Company Accounting Oversight BoardGenre/Form: Electronic books.Additional physical formats: Print version:: International Auditing Standards in the United States : Comparing and Understanding Standards for ISA and PCAOBDDC classification: 657.45 Online resources: Click here to view this ebook.
|Item type||Current location||Call number||URL||Status||Date due||Barcode|
|Electronic Book||UT Tyler Online Online||HF5616.U5 -- A523 2015 (Browse shelf)||http://ebookcentral.proquest.com/lib/uttyler/detail.action?docID=1909035||Available||EBC1909035|
Cover -- Contents -- Preface -- Acknowledgments -- 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 ConsiderationsAbout Auditing -- About the Authors -- References -- Index -- Adpage -- Cover.
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 International Auditing Standards in the United States, the authors describe key differences between PCAOB auditing standards and ISA. The 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. Asokan Anandarajan, professor of accounting and accounting information systems at the School of Management, New Jersey Institute of Technology, Newark, NJ. He has an MBA and MPhil from Cranfield University, UK and a PhD in accounting from Drexel University, Philadelphia. His research interests relate to earnings management and expectation gap auditing standards. He has published in many peer reviewed research journals including: Accounting Horizons, Auditing: A Journal of Practice and Theory, Accounting and Finance, and Advances in Accounting.
Description based on publisher supplied metadata and other sources.