UNSW Handbook Course - Current Developments in Auditing Research

Current Developments in Auditing Research - ACCT4809


	Faculty: Faculty of Commerce and Economics
	School: School of Accounting
	Contact: Simnett,Roger
	Campus: Kensington Campus
	Career: Undergraduate
	Units of Credit: 6
	EFTSL: 0.125 (more info)
	Contact Hours per Week: 3
	Enrolment Requirements:
	Prerequisite: Admission to BCom Degree at Honours level majoring in Accounting.
	Session Offered: See Class Timetable
	Fee Band: 2 (more info)

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 and research.

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