As companies become more global, auditors are becoming aware that there are a number of different standard

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As companies become more global, auditors are becoming aware that there are a number of different standard setters for audit and assurance services, including the PCAOB, the AICPA, and the IAASB. Further, the GAO does not have an audit standards board, but it sets the standards for governmental audits within the United States.

Required

Access the websites of these various organizations to assist you in answering the following questions: Who appoints members to each of these boards? What are the differences in legal authority for each of these standard setting boards? Which of the boards have the most

(a) CPAs or Chartered Accountants and

(b) Public members?

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Auditing A Business Risk Approach

ISBN: 978-0538476232

8th edition

Authors: Karla Johnstone, Audrey Gramling, Larry Rittenberg

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