International auditing standards in the United States comparing and understanding standards for ISA and PCAOB
(eBook)
Author
Contributors
Kleinman, Gary., author.
Published
New York, New York (222 East 46th Street, New York, NY 10017) : Business Expert Press, 2015.
Edition
First edition.
Physical Desc
1 online resource (xi, 288 pages)
Status
More Details
Format
eBook
Language
English
ISBN
9781606496138
Notes
Bibliography
Includes bibliographical references (pages 273-279) and index.
Restrictions on Access
Access restricted to authorized users and institutions.
Description
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.
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Citations
APA Citation, 7th Edition (style guide)
Anandarajan, A., & Kleinman, G. (2015). International auditing standards in the United States: comparing and understanding standards for ISA and PCAOB (First edition.). Business Expert Press.
Chicago / Turabian - Author Date Citation, 17th Edition (style guide)Anandarajan, Asokan. and Gary., Kleinman. 2015. International Auditing Standards in the United States: Comparing and Understanding Standards for ISA and PCAOB. Business Expert Press.
Chicago / Turabian - Humanities (Notes and Bibliography) Citation, 17th Edition (style guide)Anandarajan, Asokan. and Gary., Kleinman. International Auditing Standards in the United States: Comparing and Understanding Standards for ISA and PCAOB Business Expert Press, 2015.
MLA Citation, 9th Edition (style guide)Anandarajan, Asokan.,, and Gary. Kleinman. International Auditing Standards in the United States: Comparing and Understanding Standards for ISA and PCAOB First edition., Business Expert Press, 2015.
Note! Citations contain only title, author, edition, publisher, and year published. Citations should be used as a guideline and should be double checked for accuracy. Citation formats are based on standards as of August 2021.
Staff View
Grouped Work ID
60243a6f-eb3b-e411-79bf-510ace65d43e-eng
Grouping Information
| Grouped Work ID | 60243a6f-eb3b-e411-79bf-510ace65d43e-eng |
|---|---|
| Full title | international auditing standards in the united states comparing and understanding standards for isa and pcaob |
| Author | anandarajan asokan |
| Grouping Category | book |
| Last Update | 2022-06-07 21:23:19PM |
| Last Indexed | 2024-04-17 03:44:35AM |
Book Cover Information
| Image Source | syndetics |
|---|---|
| First Loaded | Nov 4, 2022 |
| Last Used | Mar 18, 2024 |
Marc Record
| First Detected | Aug 09, 2021 01:42:37 PM |
|---|---|
| Last File Modification Time | Nov 22, 2021 09:38:03 AM |
MARC Record
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| 100 | 1 | |a Anandarajan, Asokan.,|e author. | |
| 245 | 1 | 0 | |a International auditing standards in the United States |h [eBook]:|b comparing and understanding standards for ISA and PCAOB /|c Asokan Anandarajan and Gary Kleinman. |
| 250 | |a First edition. | ||
| 264 | 1 | |a New York, New York (222 East 46th Street, New York, NY 10017) :|b Business Expert Press,|c 2015. | |
| 300 | |a 1 online resource (xi, 288 pages) | ||
| 336 | |a text|2 rdacontent | ||
| 337 | |a computer|2 rdamedia | ||
| 338 | |a online resource|2 rdacarrier | ||
| 490 | 1 | |a Financial accounting and auditing collection,|x 2151-2817 | |
| 504 | |a Includes bibliographical references (pages 273-279) and index. | ||
| 505 | 0 | |a 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 | |a Access restricted to authorized users and institutions. | ||
| 520 | 3 | |a 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. | |
| 588 | |a Title from PDF title page (viewed on January 27, 2015). | ||
| 610 | 2 | 0 | |a Public Company Accounting Oversight Board. |
| 630 | 0 | 0 | |a International standard on auditing. |
| 650 | 0 | |a Auditing|x Standards|z United States. | |
| 653 | |a convergence between ISA and GAAS | ||
| 653 | |a divergence between PCAOB and IAS | ||
| 653 | |a generally accepted auditing standards (GAAS) | ||
| 653 | |a international standards on auditing (ISA) | ||
| 653 | |a PCAOB auditing standards | ||
| 653 | |a public corporation accounting oversight board (PCAOB) | ||
| 655 | 4 | |a Electronic books. | |
| 700 | 1 | |a Kleinman, Gary.,|e author. | |
| 776 | 0 | 8 | |i Print version:|z 9781606496121 |
| 797 | 2 | |a ProQuest (Firm) | |
| 830 | 0 | |a Financial accounting and auditing collection.|x 2151-2817 | |
| 856 | 4 | 0 | |u http://ebookcentral.proquest.com/lib/yavapai-ebooks/detail.action?docID=1909035|x Yavapai College|y Yavapai College users click here to access |
| 856 | 4 | 0 | |u http://ebookcentral.proquest.com/lib/prescottcollege-ebooks/detail.action?docID=1909035|x Prescott College|y Prescott College users click here to access |
| 856 | 4 | 0 | |u http://ebookcentral.proquest.com/lib/yln-ebooks/detail.action?docID=1909035|x Yavapai Library Network|y All other users click here to access |
| 945 | |a E-Book | ||
