<p>This course will be an overview of:</p> <ul> <li>The three primary audit standard-setting bodies.</li> <li>Differences between the audit standard requirements of the AICPA, IAASB, and PCAOB.</li> <li>Certain special issues faced in the United States as it relates to financial statement audits.</li> <li>Special considerations when an auditor is required to comply with multiple auditing standards in the same report.</li> </ul>