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Auditing and Assurance Services - ACCG925

This unit examines the process of auditing and the concepts which underly the practice. Although the focus of attention is on audits of financial reports undertaken in compliance with the Corporations Act 2001, reference is also made to other forms of audit and assurance. Students will be required to exercise judgement in order to identify and assess risks of material misstatement, to develop audit procedures that respond to those risks, and to form an opinion on the financial report based on the audit evidence obtained. The unit is both practical and theoretical, with students required to apply their knowledge to discussing cases developed from practice. Students will also be exposed to current research and contemporary issues in auditing and assurance.

Credit Points: 4
When Offered:

S1 Day - Session 1, North Ryde, Day

S1 Evening - Session 1, North Ryde, Evening

S2 Day - Session 2, North Ryde, Day

S2 Evening - Session 2, North Ryde, Evening

City S1 Day - City, Session 1, Day, February to June

City S2 Day - City, Session 2, Day, August to November

S3 Day - Session 3, December 2017 - February 2018, North Ryde, Day

Staff Contact(s): Accounting and Corporate Governance staff
Prerequisites:

(ACCG611 or ACCG861) and (admission to MAccg or MAccg(Adv) or MAcc(Prof) or MAcc(CPA) or MAcc(Prof)MCom or MCom or MIntAccg) Prerequisite Information

Corequisites:

NCCW(s): ACCG811, ACCG856
Unit Designation(s):

Commerce

Assessed As: Graded
Offered By:

Department of Accounting and Corporate Governance

Faculty of Business and Economics

Course structures, including unit offerings, are subject to change.
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