Apply use of computer-assisted auditing techniques to solve audit problems

Understand professional responsibilities of an auditor and the nature of an internal control system, its role in a business and its significance in the auditing process, the underlying concepts of generally accepted auditing standards, PCAOB standards, and the application of such standards to fact situations

Compare and contrast internal and external auditing in terms of their role in business and society, their goals and objectives, and their processes and practices

Explain the need for ethical standards and behavior in auditing and the implications of unethical behavior on individual professionals, the profession, businesses, and the economy

Understand the risks that exist in both the business and auditing environment and a problem-solving methodology for assessing risks

SAME THING AS DESCRIBED ABOVE… Just a simple way to understand…