This course will provide a sweeping overview of auditing. Special attention will be given to the nature and economic purpose of audits, auditing standards, professional ethics, auditor's legal liability, the study and evaluation of internal control, the nature of audit evidence, forensic auditing, and auditing techniques. Topics covered include the accounting cycle, cash, accounts receivable, inventory transactions, long-term assets and liabilities, contributed capital, the statement of cash flows, and financial statement analysis.