Auditing Concentration in Accounting
An auditing concentration focuses on how financial statements and internal controls are independently examined and verified. Within an accounting degree, this track builds on the required auditing course and adds depth in advanced assurance, internal auditing, IT auditing, and audit data analytics.
Audit is the accounting specialty built around professional skepticism: gathering evidence, testing controls, and forming defensible conclusions about whether financial information can be trusted.
Back to Accounting Concentrations
At a Glance
- Builds on the core auditing and assurance course.
- Core topics: advanced auditing, internal audit, IT audit, and audit data analytics.
- Career paths: external audit in public accounting, internal audit, risk and compliance.
- Aligned credentials: CPA for external audit; Certified Internal Auditor (CIA) for internal audit.
- Salary context: accountants and auditors earn a median $83,680 per year (BLS OEWS, May 2025).
- Online formats use case studies, simulated workpapers, and analytics projects.
For a full overview of accounting pathways, see the Accounting Program Guide.
What you typically study
Auditing concentrations extend the required audit course into specialized assurance domains.
| Course Topic | What You Learn |
|---|---|
| Advanced Auditing | Risk assessment, materiality judgments, and complex audit areas |
| Internal Auditing | Governance, risk management, and operational audit engagements |
| IT Auditing | Controls over systems, access, change management, and cybersecurity basics |
| Audit Data Analytics | Full-population testing, anomaly detection, and visualization tools |
| Fraud Examination Basics | Red flags, fraud schemes, and auditor responsibilities |
| Governmental Auditing | Compliance auditing and public-sector standards |
Specific course titles and depth vary by school and degree level.
To see how these courses fit into the broader program, review the Accounting Curriculum.
How this concentration fits into an accounting degree
An auditing concentration supplements the accounting core rather than replacing it. Intermediate accounting remains the foundation – you cannot audit financial statements you cannot prepare – and the concentration adds three to five audit-focused courses after the required introductory audit course.
For CPA candidates the alignment is direct: Auditing and Attestation is one of the three core sections of the Uniform CPA Examination. Concentration credits also count toward the 150 semester hours required for licensure in every U.S. jurisdiction.
Careers and credentials
Audit careers split into two main branches:
- External audit – public accounting firms examining client financial statements. Signing audit opinions requires CPA licensure, and these roles fall under accountants and auditors, who earn a median $83,680 per year (BLS OEWS, May 2025)1.
- Internal audit – evaluating an organization’s own risks, controls, and operations from the inside, often reporting to the audit committee. The Certified Internal Auditor (CIA), issued by the Institute of Internal Auditors, is the global standard credential.
Adjacent destinations include risk and compliance roles, IT audit (where the ISACA CISA credential is common), and – with experience – controller and financial manager positions; financial managers earn a median $166,570 per year (BLS OEWS, May 2025)1.
Degree levels that may offer auditing
You may encounter this concentration in:
- Online Bachelor’s in Accounting – as an undergraduate track
- Online Master’s in Accounting – MAcc audit specializations deepen exam-relevant coursework
At the associate level, audit appears only as a survey topic; certificate programs occasionally offer internal-audit-focused tracks for working professionals.
Online formats and pacing
Audit coursework adapts well online through case studies, simulated workpaper assignments, and data analytics projects using the same tools firms use. Group audit simulations run through shared documents and video conferencing.
Compare delivery and pacing options:
Choosing auditing vs other concentrations
This concentration may be a good fit if you enjoy:
- Testing claims against evidence rather than taking them at face value
- Structured procedures with documented conclusions
- Team fieldwork across different clients and industries
- Understanding how processes and controls actually operate
If you prefer different work, compare the siblings:
- Taxation – rules-based research and planning
- Forensic Accounting – investigation after fraud is suspected
- Managerial Accounting – internal analysis and budgeting
Audit and forensic accounting overlap but differ in posture: auditors provide recurring assurance that statements are fairly presented, while forensic accountants investigate specific suspected wrongdoing.
Admissions and accreditation considerations
Selecting an auditing concentration does not change admissions requirements or accreditation standards. Confirm institutional accreditation, then review course sequencing – advanced audit courses require the introductory audit course, which itself requires intermediate accounting.
Helpful pages:
Is an auditing concentration worth it
If public accounting is your target, audit is the highest-volume entry door, and the concentration signals commitment while preparing you for the Auditing and Attestation section of the CPA exam. If you are unsure between external and internal audit, the coursework serves both. For the broader degree value discussion, see: Is an Accounting Degree Worth It.
FAQ
What is an auditing concentration in accounting?
An auditing concentration is a set of courses within an accounting degree focused on how financial statements and internal controls are independently examined, including advanced auditing, internal audit, IT audit, and audit data analytics.
What do you typically study in an auditing concentration?
Common topics include advanced auditing and risk assessment, internal auditing, IT audit and systems controls, audit data analytics, fraud examination basics, and governmental auditing.
What jobs does an auditing concentration lead to?
External audit roles in public accounting, internal audit positions, and risk and compliance roles. Accountants and auditors earn a median $83,680 per year, and experienced professionals can advance toward financial manager roles at a median $166,570 (BLS OEWS, May 2025).
What credentials align with an auditing concentration?
The CPA for external audit – required to sign audit opinions – and the Certified Internal Auditor (CIA) for internal audit. IT-audit-focused students often add the CISA credential.
Is an auditing concentration available online?
Yes. Online audit courses use case studies, simulated workpapers, and analytics projects, with group simulations run through shared documents and video conferencing.
How is auditing different from forensic accounting?
Auditors provide recurring, independent assurance that financial statements are fairly presented; forensic accountants investigate specific suspected fraud or disputes and support litigation. The auditing concentration targets assurance careers, the forensic track targets investigation.
U.S. Bureau of Labor Statistics, Occupational Employment and Wage Statistics (OEWS), May 2025. National median annual wages. ↩︎ ↩︎
Data verified: June 11, 2026. Salary, employment, and tuition figures on this page are sourced from the U.S. Bureau of Labor Statistics (OEWS May 2025; Employment Projections 2024–2034) and the U.S. Department of Education College Scorecard (2023 cohort). The source agency and data year are cited inline with every statistic.