Area: | School of Accounting |
Credits: | 25.0 |
Contact Hours: | 3.0 |
Lecture: | 1 x 1.5 Hours Weekly |
Tutorial: | 1 x 1.5 Hours Weekly |
Prerequisite(s): | 305229 (v.1) Accounting (External Reporting) 260 or any previous version
OR
305227 (v.1) Accounting for Business and Society 261 or any previous version
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Syllabus: | Examination of the company audit process. Audit planning - the concepts of materiality and audit risk. The evaluation and testing of internal control systems. Substantive audit testing of transactions and balances. Audit sampling theory and methods. The finalisation of the audit and audit reporting. |
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Unit Outcomes: | On successful completion of this unit, students will have - Demonstrated their analytical and decision making skills by applying auditing theory to practical problems. Demonstrated an ability to carry out substantive audit testing of transactions and balances. Understood and applied audit sampling theory to practical situations. Developed the professional skills of writing, speaking out, decision-making and team working. |
Texts and references listed below are for your information only and current as of September 30, 2003. Some units taught offshore are modified at selected locations. Please check with the unit coordinator for up-to-date information and approved offshore variations to unit information before finalising study and textbook purchases. |
Unit References: | No prescribed references. |
Unit Texts: | Gay and Simnett, (2001), Auditing and Assurance Services in Australia. Roseville, McGraw-Hill. ASCPA/ICAA (2002), Auditing Handbook. Australia, Prentice Hall. Roebuck & Martinov (2003) 2002 Case Studies in Auditing and Assurance (3rd Edition), Butterworths. |
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Unit Assessment Breakdown: | Tutorial Assessment 15%. Final Examination 60%. Group Assignment 25%. This is by grade/mark assessment. |
Field of Education: | 80100 Accounting (Narrow Grouping) | HECS Band (if applicable): | 2 |
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Extent to which this unit or thesis utilises online information: | Informational | Result Type: | Grade/Mark |
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Availability
| Year | Location | Period | Internal | Area External | Central External | | 2004 | Bentley Campus | Semester 1 | Y | | Y | | 2004 | Bentley Campus | Semester 2 | Y | | Y | | 2004 | Joondalup Campus | Semester 1 | Y | | | | 2004 | Joondalup Campus | Semester 2 | Y | | | | 2004 | Metro College Malaysia | Semester 1 | Y | | | | 2004 | Metro College Malaysia | Semester 2 | Y | | | | 2004 | Miri Sarawak Campus | Semester 1 | Y | | | | 2004 | Mktg Inst of S'pore | Trimester 1A | Y | | | | 2004 | UHK SPACE Main Campus | Trimester 2A | Y | | |
Area
External | refers to external course/units run by the School or Department, offered online or through Web CT, or offered by research. |
Central
External | refers to external course/units run through the Curtin Bentley-based Distance Education Area |
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