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International auditing standards in the United States : comparing and understanding standards for ISA and PCAOB
Başlık:
International auditing standards in the United States : comparing and understanding standards for ISA and PCAOB
Yazar:
Anandarajan, Asokan., author.
ISBN:
9781606496138
Yazar Ek Girişi:
Basım Bilgisi:
First edition.
Fiziksel Tanımlama:
1 online resource (xi, 288 pages)
Seri:
Financial accounting and auditing collection,
Financial accounting and auditing collection.
İçerik:
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.
Özet:
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.
Notlar:
Electronic reproduction. Ann Arbor, MI : ProQuest, 2015. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries.
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Yer Numarası | Demirbaş Numarası | Shelf Location | Lokasyon / Statüsü / İade Tarihi |
|---|---|---|---|
| HF5616 .U5 A523 2015 | 1043591-1001 | Ebook Central | Arıyor... |
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