307975 (v.1) Accounting (Advanced Auditing) 576

Area:	School of Accounting
Credits:	25.0
Contact Hours:	3.0
The tuition pattern below provides details of the types of classes and their duration. This is to be used as a guide only. For more precise information please check your unit outline.
Seminar:	1 x 3 Hours Weekly
Syllabus:	Advanced auditing is a case study-based approach to auditing that 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.
To ensure that the most up-to-date information about unit references, texts and outcomes appears, they will be provided in your unit outline prior to commencement.
Field of Education:	080101 Accounting
SOLT (Online) Definitions*:	Supplemental *Extent to which this unit or thesis utilises online information
Result Type:	Grade/Mark

Availability

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