Auditing

Auditing is about how an outside professional gathers enough evidence to credibly say whether a company's financial statements actually reflect reality — so the course centers on the logic of assurance, not bookkeeping itself. You'll work through the full audit cycle (risk assessment, materiality, internal controls, tests of controls and substantive tests, and the final opinion), reinforced by two midterms, a project, weekly case discussions, and a written final. It builds on your earlier financial accounting courses by flipping the perspective from preparer to verifier, and it's the natural foundation for anyone heading toward a CPA track, SMMM/YMM certification, or assurance work at a Big Four firm.