Course ID: COAS

Comparing the Audit Standards: SASs, ISAs, and PCAOB

Many practitioners are requested to perform audits in compliance with multiple  sets of auditing standards or in compliance with a set of auditing standards not typically for the majority of  the firm’s client base. This course will compare and contrast generally accepted auditing standards  (SASs), International Auditing Standards (ISAs), and PCAOB Auditing Standards (ASs).

Learning Objectives

Upon completion of this course participants will be able to: 

  • Discuss the formation and purpose of primary financial statement audit standard setting bodies. • Explain the similarities and differences between the primary financial statement audit standard  requirements. 
  • Describe challenges with complying with multiple standards on the same engagement.

Major Topics
  • 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.

Who Should Attend

Anyone responsible for preparing or attesting upon financial statements

This course is available for your group as:


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