A thorough knowledge of the audit process is a key workplace requirement. This course helps students to fulfill this requirement by introducing the student to auditing principles and procedures that are applicable to both internal and external audits. Topics include reporting, the ethical and legal environment, audit objectives, audit evidence, audit planning and analytical review, materiality and risk, internal control, and substantive audit procedures. Curriculum is delivered via lectures, case and group work. Students gain an understanding of the philosophy and environment of auditing.