International Auditing Standards in the United States Comparing and Understanding Standards for ISA and PCAOB.

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Anandarajan, Asokan
Otros Autores: Kleinman, Gary
Formato: Electrónico eBook
Idioma:Inglés
Publicado: New York : Business Expert Press, 2021.
Edición:2nd ed.
Colección:Issn Ser.
Temas:
Public Company Accounting Oversight Board.
Public Company Accounting Oversight Board
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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.
  • 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.
  • 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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