This course provides an overview of the auditing considerations with respect to oil and gas entities. This includes a discussion of internal control considerations of oil and gas entities as well as specific planning procedures and auditing procedures applicable to audits of oil and gas entities. Appreciating that the United States has two sets of professional auditing standards for nongovernmental entities, the purpose of this course will be focused primarily on general auditing principles that an auditor would apply for both public and private oil and gas entities. At the completion of this course, you should be able to: Recognize internal control considerations with respect to oil and gas entities; Identify overall planning considerations for audits of oil and gas entities; Identify specific auditing procedures to be performed related to audits of oil and gas entities