AFW3041

Auditing

(BUS)

Berwick, Gippsland: Mr Johann Grobbelaar (Chief examiner); Malaysia: Ms Anita Zainol; Peninsula: To be advised

6 points + 1-hour lecture and 2-hour tutorial per week + OCDL, approximately 12 hours per week, second and summer semester + Peninsula, second and summer semester + Berwick, Gippsland, Malaysia, second semester + Prerequisite: AFW2491 or equivalent

Synopsis: Overview of auditing, the auditor's 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%