International auditing standards in the United States : : comparing and understanding standards for ISA and PCAOB / / Asokan Anandarajan and Gary Kleinman.

• Superior document: Financial accounting and auditing collection,
• VerfasserIn: Anandarajan, Asokan.,; Kleinman, Gary.,
• TeilnehmendeR: Kleinman, Gary.,
• Place / Publishing House: New York, New York (222 East 46th Street, New York, NY 10017) : : Business Expert Press,, 2015.
• Year of Publication: 2015
• Edition: First edition.
• Language: English
• Series: Financial accounting and auditing collection.
• Physical Description: 1 online resource (xi, 288 pages)

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. PCA...

Table of 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.