International auditing of publicly owned corporations is governed largely by either U.S. Public Company Accounting Oversight Board (PCAOB) auditing standards or International Standards on Auditing (ISA) established by the International Federation of Accountants (IFAC). In some respects, the U.S....

Cover -- International Auditing Standards in the United States -- Contents -- Preface -- Acknowledgments -- Chapter 1 International Auditing: A History and Introduction -- Introduction -- Brief History of International Auditing -- What is an Audit? -- Objectives of an Audit -- Key Components of...

Research has focused on factors causing pressure and impairing auditor independence. These include competition, opinion shopping, client and auditor size, and client financial health. No study has examined the characteristics of the pressures. Responses to case studies sent to auditors in the...