Go to the Web site for international auditing standards: www.ifac.org/iasb/. Look for any standards and rules on that Web site that parallel those of the AICPA and PCAOB. Describe what you see as similarities and differences.
Answer to relevant QuestionsWhat is the difference between audits performed under PCAOB and AICPA standards?What does it mean when we say that an auditor assesses the design effectiveness of the system?What considerations help the audit firm decide whether it can effectively perform an audit?What is included in audit documentation? What is an audit plan document?Explain the theory of moral development, including the 3 levels identified by the theory. When auditors are performing their jobs, which level applies to their behavior? Why would it be a problem if this were not the case?
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