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.