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Auditing and Assurance Services - ACCG340
This unit is concerned with the external audit of corporate financial statements. This unit aims to equip students to understand audit methodology used in practice and integrate Australian and International Auditing Standards. The lectures deal with the various activities undertaken by auditors. The stages of the audit process are addressed including planning, gathering and evaluating audit evidence (including performance of tests of controls and substantive audit procedures) 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 other assurance services, are dealt with as special topics. In order to equip students to conduct audits, this unit develops 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 |
| 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 S3 Day - Session 3, December 2013 - February 2014, North Ryde, Day MQC1 Day - Macquarie City Campus Study Period 1, Undergraduate, Day, March to June MQC1 Evening - Macquarie City Campus Study Period 1, Undergraduate, Evening, March to June MQC2 Day - Macquarie City Campus Study Period 2, Undergraduate, Day, July to October MQC2 Evening - Macquarie City Campus Study Period 2, Undergraduate, Evening, July to October MQC3 Day - Macquarie City Campus Study Period 3, Undergraduate, Day, November to February MQC3 Evening - Macquarie City Campus Study Period 3, Undergraduate, Evening, November to February |
| Staff Contact(s): | Accounting and corporate governance staff |
| Prerequisites: |
39cp including [(ACCG308(P) or ACCG310(P)) and (ACCG250 (P) or ACCG251 (P))] |
| Corequisites: | |
| NCCW(s): | |
| Unit Designation(s): | |
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| Assessed As: | Graded |
| Offered By: | Department of Accounting and Corporate Governance Faculty of Business and Economics |
Timetable Information
For unit timetable information and session dates for external offerings please visit the Timetables@Macquarie Website