Auditing PG (6223.5)
|HECS Bands:||2, 3|
|Faculty:||Faculty of Business, Government & Law|
|Discipline:||Canberra Business School|
UC - Canberra, Bruce
Year Teaching Period Convener Mode of Delivery 2020 Semester 1 DR Raechel JOHNS (Ph: +61 2 62012726 ) EVENING 2020 Semester 2 DR Raechel JOHNS (Ph: +61 2 62012726 ) EVENING
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- Semester 2, 2019, EVENING, BRUCE (187287) - View
- Semester 1, 2019, EVENING, BRUCE (187094) - View
- Semester 2, 2018, ON-CAMPUS, BRUCE (179203) - View
- Semester 1, 2018, ON-CAMPUS, BRUCE (177910) - View
- Semester 2, 2017, ON-CAMPUS, BRUCE (167400) - View
- Semester 1, 2017, ON-CAMPUS, BRUCE (166845) - View
- Semester 2, 2016, ON-CAMPUS, BRUCE (155841) - View
- Semester 1, 2016, ON-CAMPUS, BRUCE (155840) - View
- Semester 2, 2015, EVENING, BRUCE (139221) - View
- Semester 1, 2015, EVENING, BRUCE (145478) - View
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Auditing provides an introduction to theories and practices in relation to assurance services such as a financial report audit. Topics include the structure of the auditing profession, ethical issues associated with auditing, the legal liability of auditors, business and internal control risks of clients, audit procedures, audit evidence, sampling techniques and completion of an audit. Students are also introduced to key practical concepts of an audit in a computer-based environment and research issues in auditing.
Students who successfully complete this unit will be able to:
1. Discuss and evaluate the theoretical basis of assurance services and auditing, its role as a risk management function and legal, professional and social environment related to assurance services and auditing;
2. Apply professional judgments required in assessing business risks and in the preparation of audit plans and audit procedures;
3. Use appropriate audit procedures to collect audit evidence through an analysis of business risks, internal control and substantive tests;
4. strengthen key management competencies in decision-making, oral and written communication, report writing, critical thinking, problem-solving, planning and teamwork.
5. Evaluate and critique key research developments in auditing such as expectation gaps, auditor independence, accounting materiality, going concern and other relevant issues.
Normally 39 hours of classroom and structured learning per semester.
6222 Accounting Systems and Practices G.
11218 Auditing, 6398 Auditing.
- MGC001 Graduate Certificate in Accounting
- 730AA Graduate Certificate in Professional Accounting
- MGG001 Graduate Diploma in Accounting
- 729AA Graduate Diploma in Professional Accounting
- 969AA Master of Business Administration / Master of Professional Accounting
- 297JA Master of Professional Accounting
- 728AA Master of Professional Accounting
- 966AA Master of Professional Accounting (Extended)