AFG9041

Auditing

(BUS)

Mr Ming Wei Zhang

6 points + Gippsland, distance + 12 hours per week + Second semester + Prerequisite: AFG9073

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%