000			03646nam a2200541 i 4500
001			ebr11007941
003			CaPaEBR
005			20180830115401.0
006			m eo d
007			cr cn |||m|||a
008			150127s2015 nyu foab 001 0 eng d
020			_a9781606496138 _qe-book
020			_z9781606496121 _qpaperback
040			_aCaBNVSL _beng _erda _cCaBNVSL _dCaBNVSL
035			_a(OCoLC)900878655
043			_an-us---
050		4	_aHF5616.U5 _bA523 2015
082	0	4	_a657.0973 _223
100	1		_aAnandarajan, Asokan., _eauthor.
245	1	0	_aInternational auditing standards in the United States : _bcomparing and understanding standards for ISA and PCAOB / _cAsokan Anandarajan and Gary Kleinman.
250			_aFirst edition.
264		1	_aNew York, New York (222 East 46th Street, New York, NY 10017) : _bBusiness Expert Press, _c2015.
300			_a1 online resource (xi, 288 pages)
336			_atext _2rdacontent
337			_acomputer _2rdamedia
338			_aonline resource _2rdacarrier
490	1		_aFinancial accounting and auditing collection, _x2151-2817
504			_aIncludes bibliographical references (pages 273-279) and index.
505	0		_a1. 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		_aAccess restricted to authorized users and institutions.
520	3		_aInternational 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			_aAlso available in print.
538			_aMode of access: World Wide Web.
538			_aSystem requirements: Adobe Acrobat reader.
588			_aTitle from PDF title page (viewed on January 27, 2015).
610	2	0	_aPublic Company Accounting Oversight Board.
630	0	0	_aInternational standard on auditing.
650		0	_aAuditing _xStandards _zUnited States.
653			_aconvergence between ISA and GAAS
653			_adivergence between PCAOB and IAS
653			_agenerally accepted auditing standards (GAAS)
653			_ainternational standards on auditing (ISA)
653			_aPCAOB auditing standards
653			_apublic corporation accounting oversight board (PCAOB)
700	1		_aKleinman, Gary., _eauthor.
776	0	8	_iPrint version: _z9781606496121
830		0	_aFinancial accounting and auditing collection. _x2151-2817
856	4	0	_uhttp://site.ebrary.com/lib/daystar/Doc?id=11007941 _zAn electronic book accessible through the World Wide Web; click to view
999			_c198129 _d198129