| 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.) |
|
