These organizations set accounting, auditing, and other standards and are excellent starting points when searching for accepted practices and procedures in accounting and auditing.
"These Principles of the Code of Professional Conduct of the American Institute of Certified Public Accounts express the profession's recognition of its responsibilities to the public, to clients, and to colleagues. They guide members in the performance of the professional responsibilities and express the basic tenets of ethical and professional conduct. The Principles call for an unswerving commitment to honorable behavior, even at the sacrifice of personal advantage." [Section 0.300.010: Preamble .02 (2017)]