2014 Unit of Study

The session(s) below are for 2014. For Summer School 2014 unit of study availability please visit the Summer School website (main Summer session January/February 2014).

The University of Sydney session calendar shows exact dates for sessions.

Auditing and Assurance
UoS Code ACCT3014
Credit points 6
Offered Semester 1 and Semester 2
Prerequisites ACCT3011 or ACCT3001
Corequisites
Prohibitions ACCT3004
Assumed Knowledge
Additional Information
Lectures 1x2hr lecture and 1x1hr tutorial per week
Assessment Group assignment (20%), mid-semester examination (30%), and final examination (50%).
Description This unit of study examines the process of auditing, highlighting the important concepts which underpin the practice of auditing. Although the focus of attention is on the audit of corporate financial reports undertaken in compliance with the Corporation Act 2001 (Cth), reference is also made to other forms of audit and assurance. The unit of study is intended to provide an overview of the audit process within the context of Australian Auditing Standards. The course is both practical and theoretical, with students expected to apply their knowledge to practical case studies developed from practice.
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