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Aprašymas

This book is a tool that students, faculty, and practitioners can use to better understand the relationship between US PCAOB auditing standards and IFAC IAASB auditing standards.

With time, the designations of US PCAOB standards were reorganized from the initial publication of this book. Accordingly, we have added to this addition an Appendix, Appendix 1. It shows the correlation of the old designation of PCAOB auditing standards, before reorganization, and the new designations for these standards. We also have added a second appendix, Appendix 2. The latter presents the PCAOB standards, the related AICPA standards, and the IFAC IAASB standards.

We suggest bookmarking the Appendices and referring back to them as you use the text.