Accounting courses are wide ranging, and will include money management, taxation, information systems and other areas. Auditing is a course that focuses on teaching the principle for reviewing financial information while maintaining strong ethics.
Most accounting courses provide individuals with a mix of theory, application and standards in common use. This prepares individuals for posting journal entries, preparing financial statements, and other technical aspects of the profession. Auditing does not focus so much on preparation, as it asks students to review real-life situations to discover accounting errors or financial improprieties.
A college education teaches students the "why" of accounting and auditing. Once students enter the job market, they learn the "how" of these courses, as each company will often have different accounting practices or procedures. This is the result of a principles-based accounting standards system, with companies having latitude to apply the standards to their transactions.