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What Are the Five Categories of PCAOB Standards? What Is

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What are the five categories of PCAOB standards? What is included in each category?


Definitions:

Personal Relationships

Bonds or connections formed between individuals based on factors like friendship, kinship, shared interests, or emotional ties.

Social Demands

Expectations or pressures from society that influence behavior, roles, and social interactions.

Ego Involvement

The extent to which an individual's self-esteem is connected to the outcomes of their actions.

FIRO-B Theory

Examines differences in how people relate to one another based on their needs to express and receive feelings of inclusion, control, and affection.

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