International Auditing Standards in the United States
- 5h 13m
- Asokan Anandarajan, Gary Kleinman, Mark Bettner, Michael Coyne, New standards by PCAOB causing divergence with IAASB
- Business Expert Press
- 2021
This book is a tool that students, faculty, and practitioners can use to better understand the relationship between US PCAOB auditing standards and IFAC IAASB auditing standards.
With time, the designations of US PCAOB standards were reorganized from the initial publication of this book. Accordingly, we have added to this addition an Appendix, Appendix 1. It shows the correlation of the old designation of PCAOB auditing standards, before reorganization, and the new designations for these standards. We also have added a second appendix, Appendix 2. The latter presents the PCAOB standards, the related AICPA standards, and the IFAC IAASB standards.
In this Book
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International Auditing—A History and Introduction
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The International and U.S. Audit Environments
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Ethics for International Auditors
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U.S. Auditing Standards and the Role of the PCAOB
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Planning an Audit and Client Acceptance
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Risk Assessment and Tests of Internal Controls
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Analytical Procedures
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Substantive Testing
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Audit Sampling
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Audit Documentation and Working Papers
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Audit Reports and Communication
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Final Considerations about Auditing
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Recent Developments
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References
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