Incorporates a case study-based approach to auditing that considers modern techniques as they relate to general purpose financial report audits. Builds on undergraduate auditing studies and includes the assessment of business risk and its impact on the audit approach, consideration of the audit risk model and the audit plan. The role of auditors in the corporate governance function, incorporating the auditor's ethical responsibilities and the regulatory framework of the audit function. Includes audit sampling, internal audit and audit judgment analysis. -- Course Website