Area: | School of Accounting |
Credits: | 25.0 |
Contact Hours: | 3.0 |
Seminar: | 1 x 3 Hours Weekly |
Prerequisite(s): | 11942 (v.2) Accounting (Information Systems) 531 or any previous version
AND
302128 (v.2) Accounting (Corporate) 511 or any previous version
|
Syllabus: | Accountability and auditing in the private sector - comparison of countries. The legal and ethical responsibilities of auditors. Auditing in the private sector - audit evidence, the audit risk model and its application, the audit criteria for the entity's annual report, forming and reporting the opinion. |
| |
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. Students will have 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: | Gill, et al, (2001), Modern Auditing and Assurance Services. New York, John Wiley & Sons. ACPA/ICAA, (2001), Auditing Handbook 2003, Australia, Prentice Hall. |
| |
Unit Assessment Breakdown: | Continuous assessment 15%. Final exam 50%. Mid semester exam 35%. |
Field of Education: | 80100 Accounting (Narrow Grouping) | HECS Band (if applicable): | 2 |
|
Extent to which this unit or thesis utilises online information: | Informational | Result Type: | Grade/Mark |
|
Availability
| Year | Location | Period | Internal | Area External | Central External | | 2004 | Bentley Campus | Semester 1 | Y | | Y | | 2004 | Bentley Campus | Semester 2 | Y | | Y | | 2004 | Dongbei Uni Econs Fin China | Trimester 1A | Y | | | | 2004 | Dongbei Uni Econs Fin China | Trimester 2A | Y | | | | 2004 | Dongbei Uni Econs Fin China | Trimester 3A | 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 |
|
