UNSW Handbook Course - Auditing and Assurance Services

Auditing and Assurance Services - ATAX0060


	Faculty:
	School:
	Course Outline: http://www.atax.unsw.edu.au/
	Campus:
	Career: Undergraduate
	Units of Credit:
	EFTSL: 0.000 (more info)
	Contact Hours per Week:
	Fee Band: (more info)
	Further Information: See Class Timetable

Description

This course examines the practice of auditing and the concepts which underlie the practice within the assurance framework. Although a large part of the course does cover the financial report audit, the other forms of audit are discussed. The course is intended to provide an overview of the audit process as it exists in Australia. The aims of the course are to develop students' understanding of the audit function; familiarise students with the professional, legal, commercial and regulatory constraints within which audits are carried out; and examine techniques used by auditors including risk analysis, evidence collection and evaluation, and audit reporting.

Course Objectives

The main objectives of this course are:

To develop students' understanding of the audit function and of the reasons for an audit
To familiarise students with the professional, legal, commercial and regulatory constraints within which audits are carried out
To examine techniques used by auditors including risk analysis, evidence collection and evaluation, and audit reporting
To familiarise students with current developments in audit practice and research.

For information on course modules and learning outcomes click here.

Modes of Delivery

Flexible Learning

Assessment

Assignment 1	2500 words	20%
Assignment 2	2500 words	20%
Final Examination	Closed book	60%

Pass Requirements

50 per cent or more of the total marks available in the course and
at least 40 per cent of the marks available for the final examination in the course.

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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.