Lesson: Professional Standards in Audit & Non-audit Engagements Overview

This lesson provides an overview of the professional standards that should be adhered to in audit and non-audit engagements. It covers how to conduct oneself as an auditor, practitioner, accountant, preparer, compiler, and more, while also touching on the ethical guidelines laid out by the AICPA, PCAOB, and government engagements. Special attention is given to the standards set by the AICPA, as they are the licensing body for this profession. The lesson aims to give a solid understanding of these guidelines and how to navigate them in various engagement types.