Professional Standards in Audit & Non-audit Engagements
Professional standards in audit and non-audit engagements refer to the established rules and regulations that guide accountants in maintaining quality and consistency when performing audit services, reviews, and other assurance and non-assurance functions. These include ethical requirements, the application of professional skepticism, and adherence to the generally accepted auditing standards (GAAS) for audit engagements, or other relevant professional standards for non-audit services.
Lesson Videos
Professional Standards in Audit & Non-audit Engagements Overview
Professional Standards in Audit & Non-audit Engagements Objectives
Introduction to Professional Standards in Audit and Non-Audit Engagements
Terminology in Professional Standards
Requirements of an Auditor
Professional Skepticism
Professional Judgement
Professional Standards and Guidelines
Professional Standards in Audit & Non-audit Engagements Summary
Professional Standards in Audit & Non-audit Engagements Practice Questions
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