International Auditing Standards in the United States

International Auditing Standards in the United States

Comparing and Understanding Standards for ISA and PCAOB

Asokan Anandarajan, Gary Kleinman


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This book is a tool that students, faculty, and practitioners can use to better understand the relationship between US PCAOB auditing standards and IFAC IAASB auditing standards.

With time, the designations of US PCAOB standards were reorganized from the initial publication of this book. Accordingly, we have added to this addition an Appendix, Appendix 1. It shows the correlation of the old designation of PCAOB auditing standards, before reorganization, and the new designations for these standards. We also have added a second appendix, Appendix 2. The latter presents the PCAOB standards, the related AICPA standards, and the IFAC IAASB standards.

We suggest bookmarking the Appendices and referring back to them as you use the text.


Asokan Anandarajan:
Asokan Anandarajan, PhD, professor of accounting at the Martin Touchman School of Management, New Jersey Institute of Technology. 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, Behavioral Research in Accounting, among others.|||Gary Kleinman, PhD, professor of accounting at the Feliciano School of Business, Montclair State University, Montclair, NJ. He obtained his PhD from Rutgers University, Newark, NJ. He has taught auditing for many years at both undergraduate and masters levels. He also teaches graduate classes on international accounting and auditing issues. In addition, Dr. Kleinman has an extensive research background in auditing. Some of his many research articles have appeared in the Journal of Accounting, Auditing and Finance, The Journal of International Accounting Research; Review of Quantitative Finance and Accounting and many more. In addition to writing many journal articles, Dr. Kleinman has also co-authored two previous books on auditing, one an academically-oriented book and the other a practitioner-oriented book concerning PCAOB and SEC standards on auditing.