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Postgraduate Handbook

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Auditing and Assurance Services - ACCT5908
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Campus: Kensington Campus
 
 
Career: Postgraduate
 
 
Units of Credit: 6
 
 
EFTSL: 0.12500 (more info)
 
 
Indicative Contact Hours per Week: 3
 
 
Enrolment Requirements:
 
 
Prerequisite: ACCT5930
 
 
Fee Band: 3 (more info)
 
 
Further Information: See Class Timetable
 
  

Description

This course examines the practice of auditing and the underlying concepts. Although the focus of attention is on audits carried out under the provisions of the Australian Corporations & Securities Legislation, reference is also made to other forms of audit. The course is intended to provide an overview of the audit process as it exists in Australia. Topics include: risk analysis approach; assessment of risk; development of audit strategy; internal control evaluation and compliance testing; substantive testing; analytical review; auditing in an EDP environment; audit sampling; audit reporting; contractual and common law duties; the role of ethics; and an introduction to internal and public sector auditing.

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© The University of New South Wales (CRICOS Provider No.: 00098G), 2004-2011. The information contained in this Handbook is indicative only. While every effort is made to keep this information up-to-date, the University reserves the right to discontinue or vary arrangements, programs and courses at any time without notice and at its discretion. While the University will try to avoid or minimise any inconvenience, changes may also be made to programs, courses and staff after enrolment. The University may also set limits on the number of students in a course.