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Auditing (6398.4)

Level: Undergraduate Third Year Level
Credit Points: 3
HECS Bands: 2, 3
Faculty: Faculty of Business, Government & Law
Discipline: School of Information Systems & Accounting


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, 2018, ON-CAMPUS, TQB-SB (179291) - View
  • Semester 2, 2018, ON-CAMPUS, BRUCE (179293) - View
  • HKBU Trimester 1, 2018, ON-CAMPUS, HKBU (180806) - View
  • Semester 2, 2017, ON-CAMPUS, TQB-SB (174084) - View
  • Semester 2, 2017, ON-CAMPUS, BRUCE (167366) - View
  • UC Term 3, 2017, ON-CAMPUS, HKBU (173468) - View
  • UC Term 4, 2016, INTENSIVE, HKBU (155307) - View
  • Semester 2, 2016, ON-CAMPUS, UC-MELB (150982) - View
  • Semester 2, 2016, ON-CAMPUS, BRUCE (150993) - View
  • UC Term 2, 2016, INTENSIVE, HKBU (155306) - View
  • UC Term 3, 2015, INTENSIVE, HKBU (143609) - View
  • Semester 2, 2015, ON-CAMPUS, BRUCE (139135) - View

To locate a Unit Outline for a Unit prior to 2015 click here.

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.


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. Explain central audit concepts and justify the reasons for an assurance service, such an audit of financial statements as a means for risk management;

2. Identify key relevant legal, ethical and professional aspects that affect the responsibilities of auditors;

3. Design audit plans and apply audit procedures in assessing business risks and collecting audit evidence through internal control and substantive tests;

4. Prepare and communicate audit opinions;

5. Discuss key developments in audit research and how these research developments have informed auditors and users of audit reports.

Assessment Items

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Contact Hours

Normally 39 hours per semester.


Accounting for Managers;
Accounting Systems and Practices.

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