AFW3041

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

Leader: Associate Professor Grant Gay

Offered:
Gippsland SA-02 2006 (OCL)
Hong Kong SA-02 2006 (OCL)
Peninsula SA-02 2006 (Day)
Singapore SA-02 2006 (OCL)
Berwick Second semester 2006 (Day)
Gippsland Second semester 2006 (Day)
Gippsland Second semester 2006 (OCL)
Hong Kong Second semester 2006 (OCL)
Malaysia Second semester 2006 (Day)
Peninsula Second semester 2006 (Day)
Singapore Second semester 2006 (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: Distance Education students: Assignments (2000 words): 30% + Examination (3 hours): 70%, Other students: Assignments (2000 words): 25% + Participation: 5% + Examination (3 hours): 70%

Contact Hours: 3 hours per week

Prerequisites: AFW2491 or equivalent