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Electronic Book
Author Anandarajan, Asokan., author.

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

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

Copies

Location Call No. OPAC Message Status
 Axe ProQuest E-Book  Electronic Book    ---  Available
Edition First edition.
Description 1 online resource (xi, 288 pages)
text rdacontent
computer rdamedia
online resource rdacarrier
Series Financial accounting and auditing collection, 2151-2817
Financial accounting and auditing collection. 2151-2817
Bibliography Includes bibliographical references (pages 273-279) and index.
Contents 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.
Access Access restricted to authorized users and institutions.
Summary 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.
Note Title from PDF title page (viewed on January 27, 2015).
Subject Public Company Accounting Oversight Board.
International standard on auditing.
Auditing -- Standards -- United States.
Indexed Term 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)
Genre/Form Electronic books.
Added Author Kleinman, Gary., author.
Other Form: Print version: 9781606496121
ISBN 9781606496121 paperback
9781606496138 (electronic bk.)

 
    
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