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ACCG340: Auditing and Assurance Services
This unit is concerned with the external audit of corporate financial statements. The lectures presented are structured to correspond with audit methodology used in practice and integrate Australian and International Auditing Standards. The majority of the lectures deal with the various activities undertaken by auditors. The main stages of the audit process are addressed including planning, gathering and evaluating audit evidence and the formation of the audit opinion. Topics such as analytical procedures and computer assisted audit techniques are not treated as separate topics, but are integrated throughout the unit. Other topics, including auditors' legal responsibilities, ethics and assurance services, are dealt with as special topics. The unit uses a theoretical base and current Australian and International Auditing Standards to explore current issues in audit practice. The unit provides a platform for further study in all programs of the professional accounting body. This unit seeks to develop both generic skills and specific knowledge. In order to conduct effective audits, this unit seeks to develop graduate capabilities of analytical thinking and problem solving and ethical reasoning. The ability to plan and implement the gathering of evidence, and the critical analysis of evidence, are valuable skills beyond the specific area of auditing.
| Credit Points: | 3 |
| Contact Hours: | |
| When Offered: | D1 - Day; Offered in the first half-year D2 - Day; Offered in the second half-year E1 - Evening; Offered in the first half-year E2 - Evening; Offered in the second half-year Session 3 - Offered in January-February 2012 |
| Staff Contact(s): | Accounting staff |
| Prerequisites: |
39cp and (ACCG224(P) or ACCG308(P) or ACCG310(P)) and (ACCG250(P) or ACCG251(P)) |
| Corequisites: | |
| NCCW(s): | |
| Unit Designation(s): | |
| Assessed As: | Graded |
| Offered By: | Department of Accounting and Corporate Governance |
Timetable Information
For unit timetable information please visit the Timetables@Macquarie Website .