International Auditing Standards in the United States

Comparing and Understanding Standards for ISA and PCAOB

Asokan Anandarajan, Gary Kleinman

• Publisher: Business Expert Press
• Year: 2021
• Print ISBN: 9781953349323
• eBook ISBN: 9781953349330
• Edition: 2
• Topic: Business
• Subtopic: Accounting Standards
• Index: Business

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.

We suggest bookmarking the Appendices and referring back to them as you use the text.

Table of contents

• Cover
• Halftitle Page
• Title Page
• Copyright Page
• Frontmatter
• Contents
• Preface
• Acknowledgments
• Chapter 1 International Auditing: A History and Introduction
• Chapter 2 The International and U.S. Audit Environments
• Chapter 3 Ethics for International Auditors
• Chapter 4 U.S. Auditing Standards and the Role of the PCAOB
• Chapter 5 Planning an Audit and Client Acceptance
• Chapter 6 Risk Assessment and Tests of Internal Controls
• Chapter 7 Analytical Procedures
• Chapter 8 Substantive Testing
• Chapter 9 Audit Sampling
• Chapter 10 Audit Documentation and Working Papers
• Chapter 11 Audit Reports and Communication
• Chapter 12 Final Considerations about Auditing
• Chapter 13 Recent Developments
• Appendix 1 PCAOB Auditing Standards: Reorganized and Pre-Reorganized Numbering
• Appendix 2 Designations of Related PCAOB, AICPA ASB, and ISA Auditing Standards
• References
• About the Authors
• Index