10990 (v.6) Accounting (Auditing Issues) 327
| Area: | School of Accounting |
| Credits: | 25.0 |
| Contact Hours: | 3.0 |
| Seminar: | 1 x 3 Hours Weekly |
| Prerequisite(s): | 10989 (v.4) Accounting (Auditing) 300 or any previous version
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| Syllabus: | Conceptual framework for auditing. Selected current issues in auditing. |
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| Unit Outcomes: | On successful completion of this unit students will have- Understanding of the conceptual framework established by the accounting profession for auditing purposes. Identified emerging audit issues and relate them to the conceptual framwork. Developed appropriate responses to audit issues as they emerge in practical situations. |
| Text and references listed above are for your information only and current as of September 30, 2003. Please check with the unit coordinator for up-to-date information. |
| Unit References: | Gay and Simnett. (2001). Auditing and Assurance Services in Australia. (2000 edition). Sydney, McGraw-Hill. Tuttle, B. and Coller, M. and Plumlee, R.D. (2002). The effect of misstatements on decisions of financial statement users: An experimental investigation of auditor materiality thresholds. Auditing. (Vol 21. No 1). (pp 66-70). Sarasota. |
| Unit Texts: | CPA/ICAA Accounting Handbook. (updated annually). Sydney, Pearson Education Australia. |
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| Unit Assessment Breakdown: | Presentation 20%, Assignment 30%, Final Examination 50%. This is done by grade/mark assessment. |
Current as of: February 2, 2004
CRICOS provider code 00301J
