Audit Practices of PricewaterhouseCoopers

Autor:	James S. Gerson, Barbara L. Berlin, Barry N. Winograd
Rok vydání:	2000
Předmět:	Economics and Econometrics business.industry Accounting International Standards on Auditing Audit Certification Public relations Generally Accepted Auditing Standards business Finance
Zdroj:	AUDITING: A Journal of Practice & Theory. 19:176-182
ISSN:	1558-7991 0278-0380
DOI:	10.2308/aud.2000.19.2.176
Popis:	This paper discusses the development of the PricewaterhouseCoopers Audit Approach (PwCAA), identifies distinctive features of this approach, and provides information on new development areas. The discussion will provide a summary of each of these items and will focus on the distinctive features of the PwCAA. The article will not cover elements that appear to be consistent with other firm methodologies. Significant consistencies exist since all of the major international firms essentially operate under generally accepted auditing standards, i.e., the International Standards on Auditing (ISA) as established by the International Federation of Accountants. In the United States, they also comply with generally accepted auditing standards (GAAS) as established by the American Institute of Certified Public Accountants (AICPA).
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::fb2a0a636b88d2f43edd92a5b361f1a2 https://doi.org/10.2308/aud.2000.19.2.176 Zobrazit plný text záznamu