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210612s2021 nyu o ||| 0 eng d |
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|a EBLCP
|b eng
|c EBLCP
|d UKAHL
|d LOA
|d SFB
|d OCLCF
|d OCLCQ
|d OCLCO
|d OCLCQ
|d OCLCL
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|a 9781953349330
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|a 1953349331
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|a AU@
|b 000072106303
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|a (OCoLC)1256237944
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|a HF5616.U5
|b .A536 2021
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|a 657.0973
|2 23
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|a UAMI
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|a Anandarajan, Asokan.
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|a International Auditing Standards in the United States
|h [electronic resource] :
|b Comparing and Understanding Standards for ISA and PCAOB.
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| 250 |
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|a 2nd ed.
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| 260 |
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|a New York :
|b Business Expert Press,
|c 2021.
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| 300 |
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|a 1 online resource (329 p.).
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| 490 |
1 |
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|a Issn Ser.
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| 500 |
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|a Description based upon print version of record.
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|a Cover -- International Auditing Standards in the United States -- Contents -- Preface -- Acknowledgments -- Chapter 1 International Auditing: A History and Introduction -- Introduction -- Brief History of International Auditing -- What is an Audit? -- Objectives of an Audit -- Key Components of Auditing -- Types of Audits -- Types of Auditors -- Principles Governing the Audit of Financial Statements -- Limitation of the Audit -- Risks Faced by Auditors -- Standard Audit Process Model -- Conclusion and Implications for Researchers, Manager, and Students -- Chapter 2 The International and U.S. Audit Environments -- Introduction -- Legal Liability in the United States -- Legal Liability in Europe -- Recent Developments in Auditor Regulation in the United States and Elsewhere -- Non-United States Equivalents to SOX of the United States -- Implications for Researchers, Managers, and Students -- Chapter 3 Ethics for International Auditors -- Introduction -- Definition of Ethics -- Commonalities between IESBA and AICPA codes -- Ethical Standards Required by IFAC -- Threats to Independence -- Self-review Threats -- Nonaudit Services to Audit Clients Under the IFAC Ethics Code -- Developments in the United States -- Conclusion -- Chapter 4 U.S. Auditing Standards and the Role of the PCAOB -- Introduction -- Brief History of Auditing Standards -- How Does the PCAOB Operate and Set Standards? -- Are There Significant Differences between ISA and PCAOB Standards? -- Are There Significant Differences between GAAS and PCAOB Standards? -- Conclusion -- Chapter 5 Planning an Audit and Client Acceptance -- Introduction -- Client Acceptance and the Engagement Process -- Engagement Letter -- Planning an Audit -- Related Party Transactions -- Conclusion -- Chapter 6 Risk Assessment and Tests of Internal Controls -- Introduction.
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|a Techniques and Guidelines for Assessing Technological, Economic, Legal, and Other Forms of Risk Both in the United States and Internationally -- Understanding the Industry and its Environment -- Nature of the Entity -- Overall Objectives Strategies and Related Business Risks -- Measurement and Review of the Entity's Financial Performance -- Review of Internal Controls -- Control Environment -- The Auditor's Assessment of the Entity's Risk Assessment Process -- Control Procedures/Activities -- Monitoring of Controls -- Other Internal Control Standards -- Discussions Relating to Material Weaknesses in Internal Control -- Purpose of Internal Control Assessment -- Tests of Internal Controls and Communication of the Results of Those Tests -- Conclusions -- Chapter 7 Analytical Procedures -- Introduction -- Examples of Analytical Procedures -- Nature and Purpose of Analytical Procedures -- When to Use Analytical Procedures -- Types of Analytical Procedures -- Stages in the Analytical Process -- Differences between PCAOB and ISA -- Conclusions -- Chapter 8 Substantive Testing -- Introduction -- Evaluating the Sufficiency and Appropriateness of Audit Evidence -- Documentation -- Conclusions -- Chapter 9 Audit Sampling -- Evolution of the PCAOB Standards on Audit Sampling -- Techniques for Audit Sampling and Whole Population Selection -- Selecting All Items (Whole Population Selection) -- Selecting Specific Items -- Audit Sampling -- Sample Selection -- Projecting Errors -- Performance and Evaluation of Results -- Conclusions -- Appendix: Description of How to Project Misstatement Results as per the PCAOB's AU 350 -- Chapter 10 Audit Documentation and Working Papers -- Introduction -- Purpose of Audit Documentation -- Nature of the Audit Documentation -- Content of Working Papers -- Types of Audit Documentation -- Time Periods for Preparation of Documentation.
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|a Document Retention -- Alterations of Working Papers after Completion of the Audit -- Custodial Issues Related to Audit Documentation -- Significant Matters and Issues Relating Thereto -- Conclusions -- Chapter 11 Audit Reports and Communication -- Introduction -- Key Elements in an Auditor's Report -- Types of Auditor's Reports -- Issues Relating to Other Information in Annual Reports -- Subsequent Events -- Issues Relating to Going Concern Status of the Firm -- Conclusions -- Appendix: Discussion of Fair Presentation Frameworks versus Compliance Frameworks -- Fair Presentation Framework -- Compliance Framework -- Chapter 12 Final Considerations about Auditing -- Conclusion -- Chapter 13 Recent Developments -- The Auditor's Report -- Engagement Partner -- Audit Tenure -- Internal Control over Financial Reporting -- Risk Assessment -- Engagement Quality Control -- Auditing Accounting Estimates -- 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 -- Ad Page -- Back Cover.
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| 590 |
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|a ProQuest Ebook Central
|b Ebook Central Academic Complete
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| 610 |
2 |
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|a Public Company Accounting Oversight Board.
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| 610 |
2 |
7 |
|a Public Company Accounting Oversight Board
|2 fast
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| 700 |
1 |
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|a Kleinman, Gary.
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| 758 |
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|i has work:
|a International auditing standards in the United States (Text)
|1 https://id.oclc.org/worldcat/entity/E39PCGyMQkf6vqgrHfthwgtjbq
|4 https://id.oclc.org/worldcat/ontology/hasWork
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0 |
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|i Print version:
|a Anandarajan, Asokan
|t International Auditing Standards in the United States
|d New York : Business Expert Press,c2021
|z 9781953349323
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| 830 |
|
0 |
|a Issn Ser.
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| 856 |
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|u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=6638158
|z Texto completo
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