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AFX9570 - Auditing and assurance

6 points, SCA Band 2, 0.125 EFTSL

Postgraduate Faculty of Business and Economics

Leader: Dr Michael De Martinis


Caulfield First semester 2007 (Day)
Caulfield First semester 2007 (Evening)
Caulfield Second semester 2007 (Day)
Caulfield Second semester 2007 (Evening)
Caulfield Summer semester A 2007 (On-campus)
Hong Kong Second semester 2007 (Off-campus)


Topics include nature and objectives of auditing; auditing standards; audit reporting; audit expectation gap and legal liability; professional ethics and quality control; audit evidence; audit planning, strategic business risk analysis, materiality, analytical review procedures and audit risk model; study and evaluation of internal control and model; assessing control risk CIS audit techniques, test of transactions and tests of balances, completing the audit and post audit responsibilities; internal auditing and performance auditing, other assurance services and current issues in auditing.


The learning goals associated with this unit are to:


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

Contact hours

3 hours per week


AFX9530 or AFX4601