Our focus will be to explore the nature of auditing (what audits are supposed to accomplish), the environment in which auditing is practiced (public and private), auditor limitations (human and methodological) and suggestions for further exploration. Our methods of inquiry will include outside readings drawn from the web and published resources, written analysis and discussion, and research.
An understanding of auditing and our modern capitalistic system
By the end of this course, you should know and understand:
The nature of auditing—goals and objectives
The environment in which auditing is practiced—small and large entities