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

Year	Location	Period	Internal	Partially Online Internal	Area External	Central External	Fully Online
2008	Bentley Campus	Semester 2	Y

Area External refers to external course/units run by the School or Department or offered by research.

Central External refers to external and online course/units run through the Curtin Bentley-based Distance Education Area

Partially Online Internal refers to some (a portion of) learning provided by interacting with or downloading pre-packaged material from the Internet but with regular and ongoing participation with a face-to-face component retained. Excludes partially online internal course/units run through the Curtin Bentley-based Distance Education Area which remain Central External

Fully Online refers to the main (larger portion of) mode of learning provided via Internet interaction (including the downloading of pre-packaged material on the Internet). Excludes online course/units run through the Curtin Bentley-based Distance Education Area which remain Central External