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Auditing and Assurance
UoS Code ACCT3014
Credit points 6
Offered Semester 1 and Semester 2
Prerequisites ACCT3011 or ACCT3001
Corequisites
Prohibitions ACCT3004
Assumed Knowledge
Additional Information
Lectures 3 hrs of lectures/tutorials per week
Assessment Group audit planning project; Group assignment; Mid-semester examination; Final examination
Description This unit of study examines the process of auditing and the concepts which underlay the practice. Although the focus of attention is on audits of financial reports undertaken in compliance with the Corporation Act 2001, reference is also made to other forms of audit and assurance. The course is intended to provide an overview of the audit process within the context of Australian Auditing Standards. The course is both practical and theoretical, with students required to apply their knowledge to case studies developed from practice.