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Postgraduate Handbook

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Current Developments in Auditing Research - ACCT5909
 Accounting

   
   
   
 
Campus: Kensington Campus
 
 
Career: Postgraduate
 
 
Units of Credit: 6
 
 
EFTSL: 0.12500 (more info)
 
 
Indicative Contact Hours per Week: 3
 
 
Equivalent: ACCT4809
 
 
Fee Band: 3 (more info)
 
 
Further Information: See Class Timetable
 
  

Description

An examination of current areas of research in auditing and substantive studies in each area. The following topics will be considered: theory about auditing; overview of audit research; nature of audit work; agency theory and the existence of the audit function; human information processing in auditing; audit teams and the review process; experience and expertise; independence; audit fees and other service fees; effect of the audit report; and future development in audit theory & research.

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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.