MARC details
| 000 -LEADER |
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| fixed length control field |
03456nam a2200481 i 4500 |
| 001 - CONTROL NUMBER |
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| control field |
9781953349330 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
BEP |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20240726104650.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
190417s2021 nyu fob 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781953349330 |
| Qualifying information |
|
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
CaBNVSL |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Transcribing agency |
CaBNVSL |
| Modifying agency |
CaBNVSL |
| 043 ## - GEOGRAPHIC AREA CODE |
|---|
| Geographic area code |
n-us--- |
| 050 04 - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
HF5616 |
| Item number |
.S736 2021 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Anandarajan, Asokan, |
| Relator term |
Author |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Standards in the United States : |
| Remainder of title |
comparing and understanding standards for ISA and PCAOB / |
| Statement of responsibility, etc. |
Asokan Anandarajan and Gary Kleinman. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Second edition. |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
1 online resource (xii, 312 pages) |
| 336 ## - CONTENT TYPE |
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| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
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| Media type term |
computer |
| Media type code |
c |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
online resource |
| Carrier type code |
cr |
| Source |
rdacarrier |
| 347 ## - DIGITAL FILE CHARACTERISTICS |
|---|
| File type |
data file |
| Source |
rda |
| 490 1# - SERIES STATEMENT |
|---|
| Series statement |
Financial accounting and auditing collection, |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
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| Bibliography, etc. note |
|
| 505 00 - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Chapter 1. International auditing: a history and introduction -- |
| Title |
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. |
| 520 3# - SUMMARY, ETC. |
|---|
| Summary, etc. |
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. |
| 530 ## - COPYRIGHT INFORMATION: |
|---|
| COPYRIGHT INFORMATION |
COPYRIGHT NOT covered - Click this link to request copyright permission: |
| Uniform Resource Identifier |
<a href="b">b</a> |
| 530 ## - COPYRIGHT INFORMATION: |
|---|
| COPYRIGHT INFORMATION |
|
| 538 ## - SYSTEM DETAILS NOTE |
|---|
| System details note |
Mode of access: World Wide Web. |
| 538 ## - SYSTEM DETAILS NOTE |
|---|
| System details note |
System requirements: Adobe Acrobat reader. |
| 588 ## - SOURCE OF DESCRIPTION NOTE |
|---|
| Source of description note |
Description based on PDF viewed 06/02/2021. |
| 610 20 - SUBJECT ADDED ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
Public Company Accounting Oversight Board. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
International standard on auditing. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Auding |
| General subdivision |
Standards |
| Geographic subdivision |
United States. |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Convergence between ISA and GAAS. |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Divergence between PCAOB and IAS. |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Generally accepted auditing standards (GAAS) |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
International stan-dards on auditing (ISA) |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Public company accounting oversight board (PCAOB) auditing. |
| 655 #0 - INDEX TERM--GENRE/FORM |
|---|
| Genre/form data or focus term |
Electronic books. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Kleinman, Gary, |
| Relator term |
|
| 856 41 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="https://go.openathens.net/redirector/ciu.edu?url=https://portal.igpublish.com/iglibrary/search/BEPB0001119.html">https://go.openathens.net/redirector/ciu.edu?url=https://portal.igpublish.com/iglibrary/search/BEPB0001119.html</a> |
| -- |
Click here to access this RESOURCE ONLINE | Login using your my.ciu username & password |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
|
| DONATED BY: |
|
| VENDOR |
Business Expert Press |
| Classification part |
HF5616.U5 |
| PUBLICATION YEAR |
(c)2021 |
| LOCATION |
|
| REQUESTED BY: |
|
| -- |
|
| -- |
NFIC |
| -- |
Cynthia Snell |
| 902 ## - LOCAL DATA ELEMENT B, LDB (RLIN) |
|---|
| a |
1 |
| b |
Cynthia Snell |
| c |
1 |
| d |
Cynthia Snell |