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AFF3631 - Auditing and assurance

6 points, SCA Band 2, 0.125 EFTSL

Undergraduate Faculty of Business and Economics

Leader: Dr Robyn Moroney


Caulfield First semester 2007 (Day)
Caulfield First semester 2007 (Evening)
Caulfield Second semester 2007 (Day)


Nature and objectives of auditing, auditing standards, auditors' responsibilities, professional ethics and auditor independence, audit objectives, planning the audit, analytical review procedures, understanding the internal control structure and assessing control risk and detection risk, preliminary audit strategies and design of substantive tests, auditing in a CIS environment, auditing the transaction cycles and performing substantive procedures, completing the audit and post audit responsibilities, audit reporting, other reports and services.


The learning objectives of this unit are to:


Assignment(s): 15%
Mid-semester test(s): 15%
Tutorial presentation: 5%
Examination (3 hours): 65%.

Contact hours

3 hours per week