Auditing and Assurance Services - ACCG925
This unit examines the process of auditing and the concepts which are required in 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 |
| 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) |
| Corequisites: | |
| NCCW(s): | ACCG811, ACCG856 |
| Unit Designation(s): | |
| 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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