Comparing the Audit Standards – AICPA vs. PCAOB vs. International Standards


This course is an overview of: Discuss an overview of the three primary audit standard-setting bodies. Compare and contrast the audit standard requirements of the AICPA, IAASB, and PCAOB. Explain certain special issues faced in the United States as it relates to financial statement audits. Describe special considerations when an auditor is required to comply with multiple auditing standards in the same report.