Contemporary Issues in Auditing (ACCT6007)

UNIT OF STUDY

This unit of study examines the process of auditing and the concepts which underlay the function, nature and procedures of public company auditing in the context of corporate financial reporting. It has particular regard to the business, legal and economic foundations than underpin the audit process. Recurrent reference is made to practical and policy matters of importance to auditing and auditors, especially as they relate to the function of auditing in the contemporary envirnonment. Attention is also given to the need for quality corporate financial statements and the role corporate governance plays in adding credibility to the published financial reports. A number of current corporate failures are reviewed to expose students to the complexities of the auditing process in today's contemporary environment.

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Further unit of study information

Classes

1 x 3hr seminar per week

Assessment

Mid Semester examination (30%), individual and/or group case study assignment (20%), and final examination (50%)

Faculty/department permission required?

No

Unit of study rules

Prerequisites and assumed knowledge

ACCT6001

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Cross-institutional study

If you are from another Australian tertiary institution you may be permitted to underake cross-institutional study in one or more units of study at the University of Sydney.

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