The objective of the second journal post is to reflect on the course content covered to date:

• The Contemporary Auditing Environment
• Professional Standards
• Professional Ethics
• Engagement Planning
• Management Fraud and Audit Risk

Many of you indicated that you desire to pursue the CPA credential or some other credential.Consider your experience in the course to date in the context of your professional goals.How does learning these concepts fit into the greater context of your life, your social/organizational life, and/or your current work life?It has been said that we experience greater satisfaction when our activities are in alignment with our goals. Can identify how the subject of financial statement audit affects you personally, your investments, your banking relationships, your employer, and the integrity of the financial markets?

Also, consider the current remote learning environment. What have you discovered about yourself and how you learn in this environment?How is the learning process affecting your desired outcomes and satisfaction?Are there any changes or improvement that the instructor can make to enhance your learning outcomes? How do you feel you are doing in the course so far?