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Area/Catalogue
ACCT 5014

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Course Level
Postgraduate

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Offered Externally
Yes

Note: This offering may or may not be scheduled in every study period. Please refer to the timetable for further details.

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Course ID
012979

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Unit Value
4.5

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University-wide elective course
No

Course owner

Course owner
School of Commerce

Course aim

To familiarise students with concepts, practice, and current issues relating to the role of external audit in the Australian environment. Students will develop an understanding of the audit framework and auditing techniques to gain an appreciation of the complexities of an audit in practice.

Course content

The nature and purpose of auditing; Audit planning; Auditing Standards and ethics; 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; completing the audit and forming an audit opinion; legal liability of auditors.

Textbook(s)

ICAA, Auditing and assurance and ethics handbook, Latest edition, John Wiley & Sons, Milton, Qld, Australia

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

Prerequisite(s)

Common to all relevant programs
Subject Area & Catalogue Number Course Name
ACCT 5023 Financial Accounting Fundamentals M

Corequisite(s)

Common to all relevant programs
Subject Area & Catalogue Number Course Name
ACCT 5013 Advanced Accounting M
COML 5009 Commercial Law M

Teaching method

Component Duration
INTERNAL, CITY WEST
Seminar 3 hours x 13 weeks
EXTERNAL, CITY WEST, DISTANCE EDUCATION
External x 13 weeks

Note: These components may or may not be scheduled in every study period. Please refer to the timetable for further details.


Assessment

Case study, Essay/Practical Case Study OR Class Test in week 4 (for external students who are able to attend on campus), Examination, Test

Fees

EFTSL*: 0.125
Commonwealth Supported program (Band 3)
To determine the fee for this course as part of a Commonwealth Supported program, go to:
How to determine your Commonwealth Supported course fee. (Opens new window)

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:
How to determine the relevant non award tuition fee. (Opens new window)

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.

Course Coordinators

Dr Susan Briggs
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