International Auditing Standards in the United States(First Edition)

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. PCAOB and ISA are similar, but in other ways they are not. In  International   Auditing Standards in the United States, the authors describe key  differences between PCAOB auditing standards and ISA. The goal in  doing so is to provide students, managers, and researchers with a clear, concise guide to the major differences between PCAOB and ISA standards. Understanding these differences will provide the  reader with a greater appreciation of the differences in the   auditing process between nations, and a greater understanding of what the
audit opinion means as issued in different parts of the world. Asokan Anandarajan, professor of accounting and accounting information systems at the School of Management, New Jersey Institute of Technology, Newark, NJ. He has an MBA and MPhil from Cranfield University, UK and a PhD in accounting from Drexel
University, Philadelphia. His research interests relate to earnings management and expectation gap auditing standards. He has published in many peer reviewed research journals including: Accounting Horizons, Auditing: A Journal of Practice and Theory, Accounting and Finance, and Advances in Accounting.