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AFX4050 - Issues in auditing and assurance

6 points, SCA Band 2, 0.125 EFTSL

Undergraduate, Postgraduate Faculty of Business and Economics

Leader: Dr Robyn Moroney


Caulfield First semester 2007 (Day)
Clayton First semester 2007 (Day)


This unit considers both theoretical and professional issues relevant to the various participants to the audit process. The unit provides students with an overview of the nature of assurance and regulation of the audit profession, the economics of auditing, and the behavioural dimensions of auditing. Topics also include future directions for assurance services, fraud, internal control and corporate governance issues.


The learning objectives of this unit are to:


Class presentations: 20%; Assignments (3000 words): 30%; Examination (3 hours): 50%

Contact hours

3-hour session per week


AFF3631, AFC3160 or equivalent unit. Enrolment in an honours or masters program offered by the Faculty of Business and Economics