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AFX5910 - CPA assurance services and auditing

6 points, SCA Band 2, 0.125 EFTSL

Postgraduate Faculty of Business and Economics

Leader: Mr Michael De Martinis


Caulfield First semester 2007 (Evening)


This unit covers the nature and diversity of auditing and assurance services. It presents an overview of the audit and assurance process and examines the objectives of assurance engagements and the environment within which the auditor or assurance practitioner operates. Insights are given into the various methodologies and procedures commonly employed in audit and assurance engagements, and the respective roles of private and public sector auditors are described and compared. The segment covers a number of important areas encountered in audit practice, and gives an overview of other assurance opportunities besides the audits of historical financial information.


The learning goals associated with this unit are to:


Examination: 100%

Contact hours

3 hours per week


Associate membership CPA Australia