A one semester course examining the nature and function of auditing. Students will study the various types of audits as well as the auditor's role in the decision-making process. The planning accumulation and interpretation of audit evidence including EDP systems is a major component of the course. Case studies requiring an examination of internal control, planning an audit, development of an audit program and the preparation and completion of working papers, financial statements and the auditors’ report are also part of this course.