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
School of Commerce
To introduce the student to the advanced concepts and current issues relating to the external audit function and its role in the Australian business and legal environment, and to familiarise students with the basic auditing techniques and procedures 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 2013, Auditing, assurance services and ethics in Australia - an integrated approach, 9th edn, Pearson Australia, Frenchs Forest, NSW
Common to all relevant programs | |
---|---|
Subject Area & Catalogue Number | Course Name |
COML 2005 | Companies and Partnership Law |
ACCT 2005 | Financial Accounting 2 |
Assumed Knowledge: MATH 1053 Quantitative Methods for Business or MATH 1052 Statistics for Business
Component | Duration | ||
---|---|---|---|
INTERNAL, CITY WEST | |||
Lecture | 1.5 hours x 13 weeks | ||
Tutorial | 1.5 hours x 12 weeks | ||
EXTERNAL, CITY WEST, DISTANCE EDUCATION | |||
External | N/A x 13 weeks | ||
INTERNAL, OFFSHORE, TAYLOR'S BUSINESS SCHOOL | |||
Lecture | 2 hours x 14 weeks | ||
Tutorial | 2 hours x 14 weeks |
Note: These components may or may not be scheduled in every study period. Please refer to the timetable for further details.
Assignment, Written examination
EFTSL*: 0.125
Commonwealth Supported program (Band 3)
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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
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* 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.