International Auditing Standards in the United States

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. PCAOB and ISA are similar, but in other ways they are not. In International Auditing Standards in ...