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AFW3041 - Auditing and assurance

6 points, SCA Band 2, 0.125 EFTSL

Undergraduate Faculty of Business and Economics

Leader: Associate Professor Grant Gay

Offered

Berwick Second semester 2007 (Day)
Gippsland Second semester 2007 (Day)
Gippsland Second semester 2007 (Off-campus)
Hong Kong Second semester 2007 (Off-campus)
Malaysia Second semester 2007 (Day)
Peninsula Second semester 2007 (Day)
Peninsula Summer semester A 2007 (Day)
Singapore Second semester 2007 (Off-campus)

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.

Objectives

The learning objectives of this unit are to:

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