This course introduces students to the basic concepts underlying audit and assurance services and demonstrates how to apply the concepts to these services. It studies the framework of an audit which includes pre-planning, planning, evidence gathering, considering and/or auditing internal controls, performing various audit tests, audit completion, and rendering audit opinions via audit reports, and the use of statistics and audit software in the auditing process. This course also includes the application of auditing principles and procedures through the use of audit software.