International Auditing Standards in the United States


U.S. Auditing Standards and the Role of the PCAOB


The purpose of this chapter is to set the foundations for the discussions in the following chapters. In doing so, we:

•Provide important background information on how auditing standards are set for publicly owned companies in the United States;

•Provide a brief summary of the differences between Public Company Accounting Oversight Board (PCAOB) standards and International Standards on Auditing (ISA);

•Provide background information related to the differences between PCAOB and American Institute of CPAs (AICPA) Auditing Standards Board (ASB);

•Discuss potential reasons why there are differences between the PCAOB ...

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