000			03456nam a2200481 i 4500
001			9781953349330
003			BEP
005			20240726104650.0
008			190417s2021 nyu fob 001 0 eng d
020			_a9781953349330 _q((electronic)l(electronic)ctronic)-book
040			_aCaBNVSL _beng _erda _cCaBNVSL _dCaBNVSL
043			_an-us---
050	0	4	_aHF5616 _b.S736 2021
100	1		_aAnandarajan, Asokan, _e1
245	1	0	_aStandards in the United States : _bcomparing and understanding standards for ISA and PCAOB / _cAsokan Anandarajan and Gary Kleinman.
250			_aSecond edition.
300			_a1 online resource (xii, 312 pages)
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
347			_adata file _2rda
490	1		_aFinancial accounting and auditing collection,
504			_a1 (pages 295-301) and index.
505	0	0	_aChapter 1. International auditing: a history and introduction -- _tChapter 2. The international and U.S. audit environments -- _tChapter 3. Ethics for international auditors -- _tChapter 4. U.S. auditing standards and the role of the PCAOB -- _tChapter 5. Planning an audit and client acceptance -- _tChapter 6. Risk assessment and tests of internal controls -- _tChapter 7. Analytical procedures -- _tChapter 8. Substantive testing -- _tChapter 9. Audit sampling -- _tChapter 10. Audit documentation and working papers -- _tChapter 11. Audit reports and communication -- _tChapter 12. Final considerations about auditing -- _tChapter 13. Recent developments -- _tAppendix 1. PCAOB auditing standards: reorganized and pre-reorganized numbering -- _tAppendix 2. Designations of related PCAOB, AICPA ASB, and ISA auditing standards.
520	3		_aThis 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			_a2 _ub
530			_aAlso available in printing.
538			_aMode of access: World Wide Web.
538			_aSystem requirements: Adobe Acrobat reader.
588			_aDescription based on PDF viewed 06/02/2021.
610	2	0	_aPublic Company Accounting Oversight Board.
650		0	_aInternational standard on auditing.
650		0	_aAuding _xStandards _zUnited States.
653			_aConvergence between ISA and GAAS.
653			_aDivergence between PCAOB and IAS.
653			_aGenerally accepted auditing standards (GAAS)
653			_aInternational stan-dards on auditing (ISA)
653			_aPublic company accounting oversight board (PCAOB) auditing.
655		0	_aElectronic books.
700	1		_aKleinman, Gary, _e1
856	4	1	_uhttps://go.openathens.net/redirector/ciu.edu?url=https://portal.igpublish.com/iglibrary/search/BEPB0001119.html _zClick here to access this RESOURCE ONLINE | Login using your my.ciu username & password
942			_c1 _D _eBEP _hHF5616.U5 _m(c)2021 _QOB _R _x _8NFIC _dCynthia Snell
999			_c74269 _d74269
902			_a1 _bCynthia Snell _c1 _dCynthia Snell