International Auditing Standards in the United States | Comparing and Understanding Standards for ISA and PCAOB. Dieser Artikel ist nicht verfügbar.International Auditing Standards in the United States | Comparing and Understanding Standards for ISA and PCAOB

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 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 Appendix 2. The latter presents the PCAOB standards, the related AICPA standards, and the IFAC IAASB standards.

We suggest bookmarking the Appendices and referring back to them as you use the text.

Asokan Anandarajan, PhD, professor of accounting at the Martin Touchman School of Management, New Jersey Institute of Technology. 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, Behavioral Research in Accounting, among others.