International auditing standards in the United States : (Record no. 198129)

MARC details
000 -LEADER
fixed length control field 03646nam a2200541 i 4500
001 - CONTROL NUMBER
control field ebr11007941
003 - CONTROL NUMBER IDENTIFIER
control field CaPaEBR
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20180830115401.0
006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS
fixed length control field m eo d
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION
fixed length control field cr cn |||m|||a
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 150127s2015 nyu foab 001 0 eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781606496138
Qualifying information e-book
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
Canceled/invalid ISBN 9781606496121
Qualifying information paperback
040 ## - CATALOGING SOURCE
Original cataloging agency CaBNVSL
Language of cataloging eng
Description conventions rda
Transcribing agency CaBNVSL
Modifying agency CaBNVSL
035 ## - SYSTEM CONTROL NUMBER
System control number (OCoLC)900878655
043 ## - GEOGRAPHIC AREA CODE
Geographic area code n-us---
050 #4 - LIBRARY OF CONGRESS CALL NUMBER
Classification number HF5616.U5
Item number A523 2015
082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 657.0973
Edition number 23
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Anandarajan, Asokan.,
Relator term author.
245 10 - TITLE STATEMENT
Title International auditing standards in the United States :
Remainder of title comparing and understanding standards for ISA and PCAOB /
Statement of responsibility, etc. Asokan Anandarajan and Gary Kleinman.
250 ## - EDITION STATEMENT
Edition statement First edition.
264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE
Place of production, publication, distribution, manufacture New York, New York (222 East 46th Street, New York, NY 10017) :
Name of producer, publisher, distributor, manufacturer Business Expert Press,
Date of production, publication, distribution, manufacture, or copyright notice 2015.
300 ## - PHYSICAL DESCRIPTION
Extent 1 online resource (xi, 288 pages)
336 ## - CONTENT TYPE
Content type term text
Source rdacontent
337 ## - MEDIA TYPE
Media type term computer
Source rdamedia
338 ## - CARRIER TYPE
Carrier type term online resource
Source rdacarrier
490 1# - SERIES STATEMENT
Series statement Financial accounting and auditing collection,
International Standard Serial Number 2151-2817
504 ## - BIBLIOGRAPHY, ETC. NOTE
Bibliography, etc. note Includes bibliographical references (pages 273-279) and index.
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note 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.
506 1# - RESTRICTIONS ON ACCESS NOTE
Terms governing access Access restricted to authorized users and institutions.
520 3# - SUMMARY, ETC.
Summary, etc. 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.
530 ## - ADDITIONAL PHYSICAL FORM AVAILABLE NOTE
Additional physical form available note Also available in print.
538 ## - SYSTEM DETAILS NOTE
System details note Mode of access: World Wide Web.
538 ## - SYSTEM DETAILS NOTE
System details note System requirements: Adobe Acrobat reader.
588 ## - SOURCE OF DESCRIPTION NOTE
Source of description note Title from PDF title page (viewed on January 27, 2015).
610 20 - SUBJECT ADDED ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element Public Company Accounting Oversight Board.
630 00 - SUBJECT ADDED ENTRY--UNIFORM TITLE
Uniform title International standard on auditing.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Auditing
General subdivision Standards
Geographic subdivision United States.
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term convergence between ISA and GAAS
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term divergence between PCAOB and IAS
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term generally accepted auditing standards (GAAS)
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term international standards on auditing (ISA)
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term PCAOB auditing standards
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term public corporation accounting oversight board (PCAOB)
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Kleinman, Gary.,
Relator term author.
776 08 - ADDITIONAL PHYSICAL FORM ENTRY
Relationship information Print version:
International Standard Book Number 9781606496121
830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE
Uniform title Financial accounting and auditing collection.
International Standard Serial Number 2151-2817
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="http://site.ebrary.com/lib/daystar/Doc?id=11007941">http://site.ebrary.com/lib/daystar/Doc?id=11007941</a>
Public note An electronic book accessible through the World Wide Web; click to view

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