This unit of study examines the process of auditing, highlighting the important concepts which underpin the practice of auditing. Although the focus is on the audit of corporate financial reports undertaken in compliance with the Corporation Act 2001 (Cth), other forms of audit and assurance activities are referenced. This unit of study is intended to provide an overview of the audit process within the context of Australian Auditing Standards. The unit is both practical and theoretical, with students expected to apply their knowledge to case studies developed from practice. As the capstone unit for the accounting major, this unit bridges the gap between theory and practice by integrating knowledge and consolidating key skills developed across the accounting major. It aims to provide students with practical experience in identifying, analysing, and solving contemporary business problems. Students ensure their career-readiness by demonstrating their ability to apply concepts, theories, frameworks, methodologies, and skills to authentic problems and challenges faced in the field of accounting.
Unit details and rules
Academic unit | Accounting |
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Credit points | 6 |
Prerequisites
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Completion of at least 120 credit points including (ACCT2012 or ACCT2019) and ACCT3011. |
Corequisites
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None |
Prohibitions
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ACCT3014 |
Assumed knowledge
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Students are expected to have an understanding of the key principles and rules of specified auditing standards, and be able to apply them in the context of business scenarios. Students are also expected to comprehend the form and content of published financial statements and be able to explain their function. |
Available to study abroad and exchange students | No |
Teaching staff
Coordinator | Shan Zhou, shan.zhou@sydney.edu.au |
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Lecturer(s) | Shan Zhou, shan.zhou@sydney.edu.au |
Tutor(s) | Eric Clubb, eric.clubb@sydney.edu.au |
Qianying Wu, qianying.wu@sydney.edu.au | |
Ruizhe Wang, ruizhe.wang@sydney.edu.au |