Building on prior financial reporting and assurance foundations, the course develops advanced competencies in audit planning and risk assessment, internal control evaluation, audit evidence and sampling, professional judgment, and assurance conclusions in complex engagements. Students examine public‑interest responsibilities, independence and ethical requirements, quality management, and governance considerations relevant to public accounting practice. Through rigorous, case analysis, the course emphasizes professional skepticism, data analytics in assurance, and clear, defensible written communication aligned with professional expectations. The course equips students with the technical depth, analytical discipline, and case‑writing proficiency required to progress toward public accounting licensure.