Question

You have been asked to make a presentation in your Inter- national Business class about how globalization is impacting the auditing profession. In preparation, you met with your auditing professor and discussed these questions:
a. What organizations are responsible for establishing U.S. auditing standards used by CPA firms when auditing financial statements prepared by organizations based in the U.S.?
b. What organization is responsible for establishing auditing standards internationally?
c. To what extent are AICPA auditing standards and international auditing standards similar?
d. What is the process the AICPA Auditing Standards Board (ASB) uses to develop AICPA auditing standards?
e. To what extent are PCAOB auditing standards impacted by international standards?

Required
Briefly outline key points that you would make in your presentation to address these questions.



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  • CreatedDecember 28, 2013
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