For me, it`s 審計 for university
Econcomie for me is so~ easy that I studied by myself and passed the BEC part of CPA exam only once.
But after studying in Becker review for auditing, I don`t think it`s so hard anymore. And I`m auditor now.
Maybe it is b/c the way my instructor teaches auditing in university was poor. I like my audit instructor in master program.