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.

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

Table of Contents

  1. Cover
  2. Halftitle Page
  3. Title Page
  4. Copyright Page
  5. Frontmatter
  6. Contents
  7. Preface
  8. Acknowledgments
  9. Chapter 1 International Auditing: A History and Introduction
  10. Chapter 2 The International and U.S. Audit Environments
  11. Chapter 3 Ethics for International Auditors
  12. Chapter 4 U.S. Auditing Standards and the Role of the PCAOB
  13. Chapter 5 Planning an Audit and Client Acceptance
  14. Chapter 6 Risk Assessment and Tests of Internal Controls
  15. Chapter 7 Analytical Procedures
  16. Chapter 8 Substantive Testing
  17. Chapter 9 Audit Sampling
  18. Chapter 10 Audit Documentation and Working Papers
  19. Chapter 11 Audit Reports and Communication
  20. Chapter 12 Final Considerations about Auditing
  21. Chapter 13 Recent Developments
  22. Appendix 1 PCAOB Auditing Standards: Reorganized and Pre-Reorganized Numbering
  23. Appendix 2 Designations of Related PCAOB, AICPA ASB, and ISA Auditing Standards
  24. References
  25. About the Authors
  26. Index