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307975 (v.1) Accounting (Advanced Auditing) 576
Area: | School of Accounting |
Credits: | 25.0 |
Contact Hours: | 3.0 |
Seminar: | 1 x 3 Hours Weekly |
Syllabus: | Advanced auditing is a case study based approach to auditing which considers modern auditing techniques as they relate largely to the general purpose financial report audits. The syllabus builds on undergraduate auditing studies and includes the assessment of business risk and its impact on the audit approach, consideration of the audit risk model and the audit plan. Audit reporting is considered and is expanded to address audit reports as they relate to other than the general purpose financial report audits. Complex accounting applications and their effect on the audit approach will also be considered. The implications of information technology on the audit approach will be integrated through all topics of the unit. Current topical issues in the auditing area both from a research perspective and also from the current financial media. The role of auditors in the corporate governance function. This incorporates the auditor's ethical responsibilities and the regulatory framework of the audit function. |
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Unit Outcomes: | Upon completion of this unit, students will be have the ability to - Consider the auditing approach from a senior management level. This will include the ability to be able to identify key risk functions and the implications for the audit. Have a thorough understanding of the development of the audit approach and the implications of management's attitudes to business risk and the specific reporing requirements as they relate to the different functions that auditors perform. Identify and understand how auditors' function within the ethical and legal framework will also be an important outcome of this unit. In addition to the key audit content, students will also be able to present an analytical report to senior management. Evaluate both the content of core studies and the processes important in approaching core studies. |
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: | Rittenberg, L.E. and Schwieger, B.J. (2001) Auditing Concepts for a Changing Environment, (3rd ed), Florida, Harcourt College Publishers. Gill, G.S., Cosserat, G., Leung, P., and Coram, P. (2001) Modern Auditing and Assurance Services, (6th ed), Queensland, John Wiley and Company. |
Unit Texts: | Gay, G. and Simnett, R. (2000) Auditing and Assurance Services in Australia, New South Wales, McGraw-Hill. Australian Society of Certified Practising Accountants (2002) Auditing Handbook 2003, Australia, Prentice Hall. Roebuck, P and Martinov, N. (2003) Case Studies in Auditing and Assurance, (3rd ed), New South Wales, Butterworths. |
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Unit Assessment Breakdown: | Case Study 40%, Final Examination 45%, Presentation 15%. This is by Grade/Mark assessment. |
Field of Education: | 80101 Accounting | HECS Band (if applicable): | 2 |
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Extent to which this unit or thesis utilises online information: | Not Categorised | Result Type: | Grade/Mark |
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Availability
| Year | Location | Period | Internal | Area External | Central External | | 2004 | Bentley Campus | Semester 2 | 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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