ACY 8026BEF
ACY 8026BEF |
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Advanced Auditing |
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Course Coordinators:
Advisory prerequisite(s)
You are advised to have already studied ACT 8011BEF.
Aims
This course is divided into two parts. The first part introduces students to the fundamentals of auditing and the complex auditing environment. This part also covers key auditing concepts and principles involved in external auditing, from the planning stage to the reporting stage. The second part builds on the auditing concepts in the first part and applies them to specific business processes or transaction cycles. More advanced topics such as auditor's responsibilities relating to specific areas such as fraud and the going concern assumption will also be discussed. Students will also learn about other audits and assurance engagements outside of financial statement audits.
Contents
The course covers the following topics:
Contact hours
There will be a total of 66 contact hours, including lectures and tutorials.
Assessment
Students are required to undertake an external examination offered by CPA Australia. The mark obtained will contribute to 30% of the total course score. In addition, two assignments accounts for 40% of the total course score, compulsory oral presentation accounts for 20%, and class participation accounts for the remaining 10%. Students are required to submit assignments via the Online Learning Environment (OLE).
Equipment
Students will need access to a personal computer with an Internet connection.
Set book(s)
There are no set books for this course. However, the following will be used as reference study material:
Study pack for advanced audit and assurance, CPA Australia.
