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Auditing and Assurance Services - ACCG925
This is a unit in auditing and assurance services which 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 Corporations Act 2001, reference is also made to other forms of audit and assurance. The unit is intended to provide an overview of the audit process as it exists in Australia, and is consistent with International Auditing Standards. 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 S2 Day - Session 2, North Ryde, Day S1 Evening - Session 1, North Ryde, Evening S2 Evening - Session 2, North Ryde, Evening MQC S1 Day - Session 1, Macquarie City Campus, Postgraduate, Day, February to June MQC S2 Day - Session 2, Macquarie City Campus, Postgraduate, Day, July to November |
| Staff Contact(s): | Ms Fiona Foster |
| Prerequisites: |
(ACCG923 or ACCG862) and (admission to MAcc(Prof) or MAcc(CPA) or MAcc(Prof)MCom) |
| Corequisites: | |
| NCCW(s): | ACCG811, ACCG856 |
| Unit Designation(s): | |
| 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.