International auditing standards in the United States comparing and understanding standards for ISA and PCAOB First Edition by Asokan Anandarajan, Gary Kleinman Kleinman ISBN 1606496131 9781606496138

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ISBN 10: 1606496131

ISBN 13: 9781606496138 

Author: Asokan Anandarajan, Gary Kleinman Kleinman 

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 International Auditing Standards in the United States, the authors describe key differences between PCAOB auditing standards and ISA. The 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. Asokan Anandarajan, professor of accounting and accounting information systems at the School of Management, New Jersey Institute of Technology, Newark, NJ. He has an MBA and MPhil from Cranfield University, UK and a PhD in accounting from Drexel
University, Philadelphia. His research interests relate to earnings management and expectation gap auditing standards. He has published in many peer reviewed research journals including: Accounting Horizons, Auditing: A Journal of Practice and Theory, Accounting and Finance, and Advances in Accounting.

Table of contents:

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

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Tags: Asokan Anandarajan, Gary Kleinman, International Auditing Standards, United States, ISA, PCAOB, Comparing, Understanding