AFG3041

Auditing

(BUS)

Ms Janet Jackson and Mr Ming-Wei Zhang

6 points + 1-hour lecture and 2-hour tutorial per week + Distance, approximately 12 hours per week + Second semester + Gippsland + Prerequisite: AFG2023

Synopsis: Overview of auditing, the auditor0s legal liabilities, audit process and evidence, the concepts of materiality and risks, study and evaluation of internal control, EDP auditing, audit sampling techniques, the test of transactions cycles and the verification of account balances, auditors reports, and internal and operational auditing.

Assessment: Assignments: 30% + Examination: 70%