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Unit of study_

Contemporary Issues in Auditing (ACCT6007)

The focus of this unit is the development of knowledge and understanding of the key elements of the 'corporate financial statement' audit process with particular reference to Australian Auditing Standards. Auditor's duties and responsibilities are considered before moving to planning the audit, performing the audit and arriving at an audit opinion. Students are exposed to the techniques used by auditors in carrying out audit procedures and evaluating audit evidence. Students are expected to further develop their critical thinking skills through applying technical audit principles to real world auditing problems and corporate case studies. Students develop an appreciation for the essential role the auditor and the audit function play in enhancing the quality of financial statements and corporate governance. In this context, the unit critically examines contemporary audit issues, recent audit headlines and challenges faced by the audit profession in the Australian and global environment.

Classes
1 x 3hr seminar per week

Assessment
quiz 1 (5%), quiz 2 (5%), quiz 3 (10%), quiz 4 (5%), group case study (20%), perspective (5%), final exam (50%)

Pre-requisites

ACCT6001

Details

Semester 1

05 Mar 2018

Department/School: Accounting
Study Mode: Normal (lecture/lab/tutorial) day
Census Date: 31 Mar 2018
Unit of study level: Postgraduate
Credit points: 6.0
EFTSL: 0.125
Available for study abroad and exchange: Yes
Faculty/department permission required? No
Location

Semester 2

30 Jul 2018

Department/School: Accounting
Study Mode: Normal (lecture/lab/tutorial) day
Census Date: 31 Aug 2018
Unit of study level: Postgraduate
Credit points: 6.0
EFTSL: 0.125
Available for study abroad and exchange: Yes
Faculty/department permission required? No
Location

Semester 1

05 Mar 2018

Department/School: Accounting
Study Mode: Normal (lecture/lab/tutorial) evening
Census Date: 31 Mar 2018
Unit of study level: Postgraduate
Credit points: 6.0
EFTSL: 0.125
Available for study abroad and exchange: Yes
Faculty/department permission required? No
Location

Semester 2

30 Jul 2018

Department/School: Accounting
Study Mode: Normal (lecture/lab/tutorial) evening
Census Date: 31 Aug 2018
Unit of study level: Postgraduate
Credit points: 6.0
EFTSL: 0.125
Available for study abroad and exchange: Yes
Faculty/department permission required? No
Location
Census dates shows the latest date to cancel out of a unit*
HECS Band: 3
Courses that offer this unit

Non-award/non-degree study If you wish to undertake one or more units of study (subjects) for your own interest but not towards a degree, you may enrol in single units as a non-award student. Cross-institutional study If you are from another Australian tertiary institution you may be permitted to undertake cross-institutional study in one or more units of study at the University of Sydney.

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