The importance of fostering more accurate audits has been heightened by a series of high-profile accounting scandals at the beginning of the millennium. These scandals prompted more stringent regulations over corporate governance and financial reporting and the creation of audit oversight bodies...

International auditing of publicly owned corporations is governed largely by either U.S. Public Company Accounting Oversight Board (PCAOB) auditing standards or International Standards on Auditing (ISA) established by the International Federation of Accountants (IFAC). In some respects, the U.S....

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...