KPMG is holding a five-week competition among auditing students from more than 27 colleges and universities around the country.

The second annual KPMG National Audit Case Competition will award more than $50,000 to the schools of the top five teams. A first-place prize of $25,000 will go to the winning school. In addition, each student on the five finalist teams will receive $3,000. All the other students who complete the audit case will receive $500.

Twenty-two students participated in last year's competition. A team from the University of Virginia won that contest.

The student teams use a Web-based application designed by KPMG International's Global Services Centre that simulates interactions between a KPMG audit partner and members of the student audit team. Partner videos and simulated e-mails provide background information and instructions for the audits.

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