Auditing is a vital part of accounting. The goal of an audit is to express an opinion on the financial statements prepared by business organization, particularly public company based on evaluation of evident collected on a test basis. Financial audits are performed to ascertain the validity and reliability of accounting information, as well as to provide an assessment on the effectiveness of internal control system. This course is designed to expose students on the nature, types and services offered by the accounting firms. In addition, details audit steps and techniques and tools from audit reports, professional ethics, legal liability, responsibility, planning, nature of evident, materiality and audit sampling formed the primary structure of this course. Besides, special emphasis on internal control and steps in completing an audit.