AFF5120

Advanced auditing and professional practice

Mr Peter Carey

6 points · 3 hours per week, or equivalent · First, second, summer semester · Caulfield, Sydney, Singapore, Hong Kong, in-house (not offered in all locations in all semesters)

Objectives Students will consider the relevance of both economic and psychological theory to auditing research, and analyse popular research methods used in the field. Topics include the economics of auditing and the auditor's role in society; current issues in internal control; the behavioural dimensions for decision making by auditors; and the future direction of the attest service; performance audits, environmental audits and beyond.

Synopsis Seminars to guide participants to have knowledge of the demand and supply of the external audit function; determinants of audit quality; audit expectation gap; auditor switching; internal control and the prevention and detection of fraud; internal auditing; performance and environmental audits; and behavioural dimensions of auditing and future directions.

Assessment Class presentation and case studies: 20% · Research report (2500 words): 30% · Examination (2 hours): 50%

Prescribed texts

To be advised

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