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

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.