An overview of auditing concepts is offered with special attention to auditing standards, professional ethics, the legal ability inherent in the attest function, the study and evaluation of internal control, the nature of evidence, statistical sampling, and the impact of electronic data processing. The basic approach to planning an audit is addressed as are the audit objectives and procedures applied to the elements in a financial statement. Prerequisite: ACCT 336 and a B or higher in MATH 110