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Auditing (11218.2)

Level: Level 3 - Undergraduate Advanced Unit
Credit Points: 3
HECS Bands:

Band 3 2013-2020 (Expires 31 Dec 2020) Band 4 2021 (Commenced After 1 Jan 2021) Band 5 2021 (Commenced Before 1 Jan 2021)

Faculty: Faculty of Business, Government & Law
Discipline: Canberra Business School


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As a result of the Australian Government's and or the ACT Government’s directives requiring physical distancing and restrictions on movement because of the COVID-19 pandemic, you may find that learning activities and/or assessment items in some units you are studying have changed. These changes will not be updated in the published Unit Outline but will be communicated to you via your unit’s UCLearn(Canvas) teaching site. The new learning activities and/or assessment items will continue to meet the unit's learning outcomes, as described in the Unit Outline.

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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, 2020, ON-CAMPUS, BRUCE (197777) - View
  • Semester 1, 2020, ON-CAMPUS, BRUCE (198800) - View
  • Semester 2, 2019, ON-CAMPUS, TQB-SB (184848) - View
  • Semester 2, 2019, ON-CAMPUS, GBCA-MELB (184847) - View
  • Semester 2, 2019, ON-CAMPUS, BRUCE (184846) - 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.


The unit provides an overview of audit as part of the assurance service industry and its legal, professional and institutional environment. The unit examines the legal and ethical responsibilities of auditors, auditor independence and a range of risk factors auditors need to deal with. Students are also introduced to key practical concepts of an audit in a computer-based environment in order to plan and apply audit procedures effectively.

This unit is co-taught with 6223 Auditing PG.

Learning Outcomes

After successful completion of this unit, students will be able to:

1. Evaluate the reasons for an assurance service, such an audit of financial statements as a means of risk management;

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

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

4. Evaluate audit evidence as a basis to form an audit opinion;

5. Prepare and communicate audit opinions; and

6. Evaluate key developments in audit research and how these research developments have informed auditors and users of audit reports.

Assessment Items

Contact Hours

One 1 hour lecture and discussion, one 1 hour interactive workshop and, one 1 hour hour problem based learning and problem solving activity (tutorial session) on-campus per week.


11216 Accounting and Decision Support Systems.



Assumed Knowledge

Students enrolled in this unit should have a basic understanding and practical knowledge of accounting. They should be able to prepare financial statements.

Incompatible Units

6223 Auditing PG.

Equivalent Units

6398 Auditing.

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