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Unit of Study

Auditing and Assurance
UoS Code ACCT3014
Credit points 6
Offered Semester 1 and Semester 2
Prerequisites ACCT3011 or ACCT3001
Prohibitions ACCT3004
Assumed Knowledge
Additional Information
Lectures 1x2hr lecture and 1x1hr tutorial per week
Assessment research assignment (25%), mid-semester examination (25%), 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 activities. This 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.