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. |
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: | 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. |
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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AvailabilityAvailability Information has not been provided by the respective School or Area. Prospective students should contact the School or Area listed above for further information.
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