Perform new course search

Search Filter

Auditing PG (6223.5)

Level: Postgraduate Level
Credit Points: 3
HECS Bands: 2, 3
Faculty: Faculty of Business, Government & Law
Discipline: Canberra Business School

Availability

Unit Outlines

To view your Unit Outline, click View to log in to MyUC and access this information, or visit your unit's online teaching site.

  • 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

If a link to your Unit Outline is not displayed, please check back later. Unit Outlines are generally published by Week One of the relevant teaching period.

Syllabus

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.

Learning Outcomes

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.

Contact Hours

Normally 39 hours of classroom and structured learning per semester.

Prerequisites

6222 Accounting Systems and Practices G.

Corequisites

None.

Assumed Knowledge

None.

Incompatible Units

11218 Auditing, 6398 Auditing.

Equivalent Units

None.


Print this page
ApplyEnquire
Why choose UC

Perform new course search

Search Filter

Frequently Asked Questions