AFX5621

Auditing (6 points)

(BUS)

Leader: Mr Peter Carey

Offered:
Caulfield Second semester 2003 (Day)
Caulfield Second semester 2003 (Evening)
Hong Kong Second semester 2003 (Off-campus)
Caulfield First semester 2004 (Day)
Caulfield First semester 2004 (Evening)
Caulfield Second semester 2004 (Day)
Caulfield Second semester 2004 (Evening)
Caulfield Summer 2004 (On-campus)

Synopsis: Topics include nature and objectives and auditing; auditing standards; audit reporting; audit expectation gap and legal liability; professional ethics and quality control; audit evidence; audit planning, strategic business risk analysis, materiality, analytical review procedures and audit risk model; study and evaluation of internal control and model; assessing control risk CIS audit techniques, test of transactions and tests of balances, completing the audit and post audit responsibilities; internal auditing and performance auditing, other assurance services and current issues in auditing.

Assessment: Multiple-choice test: 20% + Research paper: 20% + Examination: 60%

Contact Hours: 3 hours per week

Corequisites: AFX4601, BTF9541

Prohibitions: AFF9621