Auditing Theory and Practice
Undergraduate
Undergraduate
ACCT 3005
Undergraduate
Yes
Note: This offering may or may not be scheduled in every study period. Please refer to the timetable for further details.
006467
4.5
Yes
UniSA Business
To introduce students to the advanced concepts and current issues related to the external audit function and its role in business and the legal environment, and to familiarise students with auditing techniques, procedures and standards applied in auditing practice.
The nature and purpose of audit; auditing standards and ethics; planning, risk and materiality; evaluation of accounting systems and internal control (including CIS); tests of control vs. substantive testing; audit programs; audit evidence; audit sampling; fraud and the auditor; auditing transaction cycles; completing the audit; forming an audit opinion; legal liability of auditors.
Arens, A A, Best, P J, Shailer, G E P, Fiedler, B A, Elder, R & Beasley, M 2017, Auditing, assurance services and ethics in Australia, 10th edn, Pearson Australia, Frenchs Forest, NSW
Common to all relevant programs | |
---|---|
Subject Area & Catalogue Number | Course Name |
ACCT 2005 | Financial Accounting 2 |
Students studying OBCAH through Hong Kong Baptist University are required to have completed Financial Accounting 2 as a pre-requisite.
Assumed Knowledge: MATH 1053 Quantitative Methods for Business or MATH 1052 Statistics for Business
Component | Duration | ||
---|---|---|---|
INTERNAL, CITY WEST | |||
Preparatory | 1 x 1 week | ||
Lecture | 1.5 hours x 10 weeks | ||
Tutorial | 1.5 hours x 10 weeks | ||
INTERNAL, OFFSHORE, HONG KONG BAPTIST UNIVERSITY | |||
Workshop | 3 hours x 10 weeks | ||
EXTERNAL, CITY WEST, ONLINE | |||
External | 30 hours x NA | ||
INTERNAL, OFFSHORE, TAYLOR'S BUSINESS SCHOOL | |||
Workshop | 35 hours x NA |
Note: These components may or may not be scheduled in every study period. Please refer to the timetable for further details.
Case study, Examination
EFTSL*: 0.125
Commonwealth Supported program (Band 4C)
To determine the fee for this course as part of a Commonwealth Supported program, go to:
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Fee-paying program for domestic and international students
International students and students undertaking this course as part of a postgraduate fee paying program must refer to the relevant program home page to determine the cost for undertaking this course.
Non-award enrolment
Non-award tuition fees are set by the university. To determine the cost of this course, go to:
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Not all courses are available on all of the above bases, and students must check to ensure that they are permitted to enrol in a particular course.
* Equivalent Full Time Study Load. Please note: all EFTSL values are published and calculated at ten decimal places. Values are displayed to three decimal places for ease of interpretation.