Assurance Guidance and Standards

By the end of this course, you’ll be able to identify and apply the core regulatory and professional standards that govern modern auditing and assurance engagements. You’ll evaluate auditor responsibilities under the AICPA Code of Professional Conduct, understand independence and integrity requirements, and distinguish between standards issued by the PCAOB, IAASB, and the Institute of Internal Auditors. This course explores the regulatory framework that shapes audit practice in both U.S. and international contexts. You’ll examine the impact of the Sarbanes-Oxley Act, the role of the Public Co…