Current Developments in Auditing Research - ACCT5909

Faculty: UNSW Business School

School: School of Accounting

Course Outline: ACCT5909 Course outline

Campus: Sydney

Career: Postgraduate

Units of Credit: 6

EFTSL: 0.12500 (more info)

Indicative Contact Hours per Week: 3

Equivalent: ACCT4809

CSS Contribution Charge: 3 (more info)

Tuition Fee: See Tuition Fee Schedule

Further Information: See Class Timetable

View course information for previous years.


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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