10989 (v.4) Accounting (Auditing) 300

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Area:	School of Accounting
Contact Hours:	3.0
Credits:	25.0
Lecture:	1 x 1 Hours Weekly
Tutorial:	1 x 2 Hours Weekly
Prerequisite(s):	10804 (v.4) Accounting (Systems) 204 or any previous version
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. Thefinalisation of the audit and audit reporting.
Year Location Period Internal Area External Central External 2003 Bentley Campus Semester 1 Y   Y 2003 Bentley Campus Semester 2 Y   Y 2003 Joondalup Campus Semester 1 Y     2003 Joondalup Campus Semester 2 Y     2003 Metro College Malaysia Semester 1 Y     2003 Metro College Malaysia Semester 2 Y     2003 Miri Sarawak Campus Semester 1 Y     2003 Miri Sarawak Campus Semester 2 Y     2003 Mktg Inst of S'pore Trimester 1A Y     2003 UHK SPACE Main Campus Trimester 2A Y