The Auditing Standards Board, the Public Company Accounting Oversight Board, and the International Auditing and Assurance Standards
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Question:
The Auditing Standards Board, the Public Company Accounting Oversight Board, and the International Auditing and Assurance Standards Board are all auditing standard setters and they have issued multiple sets of auditing standards.
Please discuss the following:
Objectives of these boards
Compositions of these boards
Characteristics of each set of standards
Advantages and disadvantages of having several standard setters and several sets of standards
Discuss some differences between the International Auditing Standards and the U.S. GAAS
Which set of standards do you think should be the base for education purposes, and why
Related Book For
Auditing and Assurance Services
ISBN: 978-0077862343
6th edition
Authors: Timothy Louwers, Robert Ramsay, David Sinason, Jerry Straws
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