Auditors examine a company's finances and ensure that fraud is not being committed. To enter into this profession normally requires a bachelor's degree related to accounting. Most accounting degree programs only have one or two classes specifically in auditing. Some schools offer an auditing concentration for students who want to study the topic further. More in-depth classes may be offered as professional development courses, such as those designed for Certified Public Accountant (CPA) continuing education. Graduate degree programs also offer advanced training.
Topics covered within auditing courses may include the following:
- Financial statements
- Business standards
- Risk assessment
- Professional ethics
List of Courses
These auditor classes introduce students to the basics of the auditing process, including standard practices and terminology. Students will read about industry standards set by such organizations as the Public Company Accounting Oversight Board or the Auditing Standards Board. Instructors will also elaborate on accounting services, a system of ethics, and the profession of accounting as it relates to auditing.
In this course, students will receive training concerning auditing standards and best practices, risk management, and governance. Instructors will discuss business processes, controls, fraud risks, auditing software, and internal auditing strategies.
This course introduces students to the process of auditing financial statements and the overall responsibilities of accountants. Students will have the opportunity to create audit reports, but they will also be responsible for a large amount of reading. During the course, students make presentations, review professional materials and other auditing research, and analyze case studies.