My key take away from our auditing class which is "Auditing & Assurance

Concepts and Principles" is that being an auditor means verifying all accounts
accurately in order to test their validity or completeness.
You can be an investigator in this type of field but your focus is the financial
statements of one company or entity furthermore by the word auditing,it doesn't mean
confirming only .It also involves providing evidences to your examination or
investigation of the management assets, liabilities and shareholder's equity while
ensuring that you follow the ethics or rules and regulations.
So what I have learned so far is that someday we can be assigned in different
field so although we have different job in the future,we must follow the the correct
procedures that is align with our standards in order to provide high quality service not
only in the management but also to the public.
On the other side,the challenge that I've encountered in this subject is
understanding the concept of auditing at first and why assertions are needed to the
management especially to the auditor .There is also time when I cannot understand a
lesson which required comprehensive reading because I'm not that type of student
who always read but still I try to understand it.
Overall, auditing focuses on concepts and principles so it means that in order
to understand the idea itself you must read all the related guides to ensure that you are
inclined with the standards to practice them in the future when you become an
auditor.