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Auditing PG (6223.5)

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


Possible changes to your unit's learning activities and assessment items

For the remainder of 2020, resulting from Australian Government's directives requiring physical distancing and restrictions on movement because of the COVID-19 pandemic, any exams that are required for assessment in a unit will be online exams. Online exams may also use online proctoring to help assure the academic integrity of those exams. Please contact your unit convener with any questions.

While the University has made efforts to ensure that Unit Outlines reflect a unit’s learning activities and assessment items, any changes to Australian Government directives because of the COVID-19 pandemic may require changes to these during the semester to ensure the safety and well being of students and staff. 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. Any changes made will continue to meet the unit’s learning outcomes, as described in the Unit Outline.

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, EVENING, BRUCE (197798) - View
  • Semester 1, 2020, EVENING, BRUCE (197797) - View
  • 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.


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.

From 2021, 6223 Auditing PG will be offered each year in Semester 2 only.

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.

Assessment Items

Contact Hours

Normally 39 hours of classroom and structured learning per semester.


6222 Accounting Systems and Practices G.



Assumed Knowledge


Incompatible Units

11218 Auditing, 6398 Auditing.

Equivalent Units


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