International Auditing: A History and Introduction

This chapter discusses important background elements of auditing.

  • Background of the Auditing Standards Board (ASB) and Public Company Accounting Oversight Board (PCAOB) of the United States, and International Auditing and Assurance Standards Board
  • Determination of international auditing standards and ASB and PCAOB standards. A brief description of how an audit is conducted
  • Implications for researchers, practitioners, and students


Millions of individuals have had their financial futures negatively affected by corporate fraud and other malfeasance in the last 30 years. Management of corporations bear the responsibility for creating the financial statements that many stockholders ...

Get International Auditing Standards in the United States, 2nd Edition now with the O’Reilly learning platform.

O’Reilly members experience live online training, plus books, videos, and digital content from nearly 200 publishers.