What Is an Auditing Concentration?

Whitney Sandoval
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Updated on October 7, 2025
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Auditing is offered as a concentration within accounting, finance, and business administration programs. You can choose this focus at the associate, bachelor’s, or graduate level.

Key Takeaways

  • An auditing concentration is a specialized area of study within an accounting degree or related field at the undergraduate or graduate level.
  • You can pursue an auditing concentration through an associate, bachelor’s, master’s, or doctoral program. Certification is also available at the undergraduate and graduate levels.
  • Auditing coursework helps you build professional skills, such as understanding financial software, analyzing financial records, and interpreting the laws and regulations that govern financial reporting.

Auditing is a branch of accounting aimed at reviewing financial records rather than creating them. Since auditing degrees are rare, most students earn a degree in accounting or a related field and then specialize in auditing.

An auditing concentration prepares you to understand tax and financial laws and regulations through courses, such as internal auditing and forensic auditing. Learn more about various degree and certificate paths you can follow to become an auditor.

What Is Auditing?

Auditing is the process of reviewing financial records and analyzing them for any inaccuracies, whether intentionally fraudulent or not. An audit that occurs within an organization is referred to as an internal audit. An external auditor is a neutral third party from outside the company.

Auditing is the process of reviewing financial records and analyzing them for any inaccuracies, whether intentionally fraudulent or not.

Although auditing and accounting duties often overlap, they serve different purposes. Accountants focus more on creating financial records and reporting information to stakeholders. Auditors review those records to check for accuracy and identify any discrepancies.

You can’t major in auditing, but you can study auditing as a concentration in a bachelor’s or graduate-level program. How you pursue an auditing degree depends on your strengths and overall career goals.

What Skills Do Auditing Programs Teach?

Auditing programs teach a variety of technical and soft skills.

Technical skills include:

  • Reading and understanding financial documents
  • Learning how to use different types of software
  • Tax laws and regulations
  • Legal interpretations of laws and regulations
  • Analyzing finances, payroll systems, and risks
  • Financial reporting

As an auditing student, you also gain soft skills that include:

  • Refining attention to detail
  • Effective communication
  • Leadership skills
  • Time management abilities
  • Organizational skills
  • Problem-solving capabilities

Learners explore the theories and principles of financial decision-making and investing. At the same time, you’ll sharpen your ethical reasoning skills to prepare for professional challenges.

What Are the Types of Auditing Degrees?

Various degree pathways are available for studying auditing. Understanding the differences can help you shape your education to fit your career goals.

While you can’t complete a degree in auditing itself, you can study auditing by pursuing a degree in accounting, finance, business administration, or a similar field.

While you can’t complete a degree in auditing itself, you can study auditing by pursuing a degree in accounting, finance, business administration, or a similar field. Within your chosen major, you may have the option to focus on auditing through a concentration or minor.

Undergraduate Certificate in Auditing

Although not widely offered, you can pursue an undergraduate certificate in accounting. Most programs focus on internal auditing and comprise 12 credit hours. Learners typically take one year to complete coursework.

Programs highlight the knowledge and skills necessary to complete internal audits. An undergraduate certificate in auditing can prepare you to take the certified internal audit (CIA) exam.

An undergraduate certificate in auditing is a great option if you already have a degree in business, finance, or accounting. A certificate program lets you gain more specialized training in auditing and can prepare you to complete the CIA certification exam.

Associate in Auditing

Since associate degrees in auditing are uncommon, you can study auditing through one of these common pathways at the associate level:

  • Associate of applied science in accounting
  • Associate of applied science in finance
  • Associate of applied science in business administration
  • Associate of arts in finance

An auditing associate degree program takes 1-2 years to complete. Coursework includes accounting, business, math and statistics, and finance.

Earning an associate degree in auditing prepares you for entry-level finance careers, such as auditing clerk, bookkeeping clerk, or tax preparer.

Bachelor’s in Auditing

With a bachelor’s degree, you can go beyond entry-level jobs in auditing and finance. Students take about four years to complete a bachelor’s in auditing program.

When choosing a program, you’ll decide between a bachelor of arts and a bachelor of science. A bachelor of arts is a liberal arts degree that offers more flexibility with elective classes and provides a well-rounded education. A bachelor of science is more focused on math and technical courses.

A bachelor’s degree in auditing includes more advanced finance and accounting classes. Some programs allow you to take specialized courses in areas that match your interests.

Along with entry-level accounting jobs, you could qualify to pursue a career as an auditor, budget analyst, or tax specialist.

Graduate Certificate in Auditing

Many colleges offer graduate certificates in auditing, which can take 1-2 years to complete. These programs focus only on auditing coursework, so you won’t need to take electives or unrelated classes.

Earning a graduate certificate in auditing means you have completed a graduate-level certificate program through an accredited college. You receive a certificate directly from the college verifying that you have completed the academic requirements.

Many programs prepare you for certification exams, such as the CIA exam. The CIA is an internationally recognized certification offered by an independent organization. You don’t necessarily need a degree to qualify.

Master’s in Auditing

A bachelor’s in auditing is a broad finance degree, but a master’s degree in auditing provides an in-depth focus on auditing through advanced courses. In general, you would pursue a master’s in accounting, or a similar major, and select an auditing concentration.

Master’s in auditing programs usually take two years to complete, but some colleges offer accelerated programs that can be completed in 12-18 months. Coursework includes internal auditing, advanced auditing, and fraud and forensic accounting.

Earning a master’s in auditing degree can open the door to higher-level roles within accounting, including managerial positions. Career options include audit manager, chief financial officer, and senior forensic accountant.

Doctorate in Auditing

If you want to pursue auditing at the doctoral level, you can pursue one of the following degrees that offer concentrations in auditing:

  • Doctorate in business administration
  • Doctorate in accounting
  • Doctorate in forensic accounting
  • Doctorate in finance

Doctoral students complete extensive research and may have teaching responsibilities at the university. Programs begin with advanced coursework and transition into research and preparing for exams.

The program culminates in a dissertation. Depending on the college, you may have to present or defend your dissertation.

Is Auditing Better as an Undergrad or Graduate Degree?

Having a concentration in auditing as an undergraduate student can help you gain the knowledge and skills necessary to work as an auditor. Studying auditing at the undergraduate level can also prepare you to take the CIA certification exam.

Adding an auditing concentration or taking auditing electives while completing an undergraduate degree in finance, business, or accounting gives you the opportunity to learn about auditing while studying within a broader major.

Graduate study in auditing is a good option if you already hold a bachelor’s degree and want to specialize in auditing or forensic accounting.These programs provide more in-depth training. If you’re already working in auditing, a master’s degree can help you move into senior roles or management.

Frequently Asked Questions

Auditing is the process of reviewing a business and its financial records to ensure the information is accurately reported. In most cases, audits are conducted by an independent third party.

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