Course

Auditing and Assurance Services - ACCT5908

Faculty: Australian School of Business

School: School of Accounting

Course Outline: ACCT5908 Course Outline

Campus: Kensington Campus

Career: Postgraduate

Units of Credit: 6

EFTSL: 0.12500 (more info)

Indicative Contact Hours per Week: 3

Enrolment Requirements:

Prerequisite: ACCT5930

CSS Contribution Charge: 3 (more info)

Tuition Fee: See Tuition Fee Schedule

Further Information: See Class Timetable

View course information for previous years.

Description

Note: Not available to students who have completed ACCT3708 and ACCT3718 in the last three years.

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 & public sector auditing.
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Study Levels

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