This document provides an overview of auditing and the auditing profession. It defines auditing and distinguishes it from accounting. It describes the different types of audits (compliance, performance, financial statement), auditors (external, internal, government), and assurance services. It also discusses the agency relationship between principals and agents that gives rise to the need for auditing. The purpose of auditing is to evaluate information and provide independent assurance to improve its quality and credibility for decision makers.