This course is designed to provide you with a conceptual 
understanding of financial statement auditing and the nature of 
other attestation services.  One goal is for you to develop 
your professional skepticism by becoming a critical reader and 
user of information.  Additionally, you will gain an 
understanding of the regulatory environment in which auditors 
work and the recent changes in that environment.  We will spend 
most of the course learning about the process of performing an 
audit, understanding the audit risk model and how the various 
accounting cycles are audited.  We will wrap up the course by 
covering the reporting options auditors can use to signal the 
quality of the financial statement reporting to financial 
statement users.  The material we will cover will assist you in 
preparing for the Auditing Section of the CPA exam; however, we 
do not have time to cover all topics that might appear on the 
exam.

1.  The demand for auditing and assurance services.
2.  Audit responsibilities and objectives.
3.  The audit process.
4.  Materiality, audit risk and audit evidence.
5.  Internal control and control risk.
6.  Audit sampling.
7.  Auditing transaction cycles.
8.  Audit reports.