TY  - BOOK
AU  - Anandarajan,Asokan
AU  - Kleinman,Gary
TI  - International auditing standards in the United States: comparing and understanding standards for ISA and PCAOB 
T2  - Financial accounting and auditing collection,
SN  - 9781606496138
AV  - HF5616.U5 A523 2015
U1  - 657.0973 23
PY  - 2015///
CY  - New York, New York (222 East 46th Street, New York, NY 10017)
PB  - Business Expert Press
KW  - Public Company Accounting Oversight Board
KW  - International standard on auditing
KW  - Auditing
KW  - Standards
KW  - United States
KW  - convergence between ISA and GAAS
KW  - divergence between PCAOB and IAS
KW  - generally accepted auditing standards (GAAS)
KW  - international standards on auditing (ISA)
KW  - PCAOB auditing standards
KW  - public corporation accounting oversight board (PCAOB)
N1  - Includes bibliographical references (pages 273-279) and index; 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 restricted to authorized users and institutions; Also available in print
N2  - 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
UR  - http://site.ebrary.com/lib/daystar/Doc?id=11007941
ER  -