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 Company Accounting Oversight Board, the structure of International Standards on Auditing, and the evolution of internal audit standards under the IIA framework. What makes this course unique is its integrated, cross-framework approach. Rather than studying standards in isolation, you’ll compare how they interact across public company audits, private engagements, internal audit functions, and multinational contexts. By the end, you’ll have a clear, structured understanding of how audit oversight bodies and professional standards collectively safeguard financial reporting integrity in global capital markets.