AFG9041

Auditing and assurance ( 6 points, SCA Band 2, 0.125 EFTSL)

Leader: Associate Professor Grant Gay

Offered:
Gippsland SA-02 2005 (OCL)
Gippsland Second semester 2005 (OCL)
Gippsland Summer 2005 (OCL)

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: 1 essay (2000 words): 15% + 1 problem solving exercise (2000 words): 15% + Examination (3 hours): 70%

Prerequisites: AFG9073