A Comparison of U.S. Auditing Standards with International Standards on Auditing

Moving Toward Convergence

Iternational Standards on Auditing (ISA) are targeted for convergence with existing auditing standards in the United States and other countries. Until convergence efforts are further along, however, there are five principal areas for which differences currently exist among U.S. generally accepted auditing standards (GAAS), Public Company Accounting Oversight Board (PCAOB) auditing standards, and ISAs.

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