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...

This paper investigates the relationship between contract manufacturing and quality risk — a term defined as the propensity of a manufacturing plant to operate out of compliance with required procedures. Contract manufacturing plants (hereafter, CM) are increasingly being used in many...