This course is an introduction for students who have not had any experience in auditing. The aim is for students to understand the philosophy and environment of auditing. Topics covered include an overview of auditing with special attention given to the nature and economic purpose of audits, auditing standards, audit reports, and audit evidence. Professional ethics and auditors' legal liability will also be discussed.

Host Course Code: DU-ACCT3281
Host Course Name: Auditing I