Undergraduate, Postgraduate - UnitAFX4050 - Issues in auditing and assurance

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Synopsis

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.

Outcomes

The learning goals associated with this unit are to:

1. discuss research paradigms in auditing and assurance research
2. describe the range of methods of decision making in auditing
3. critically evaluate empirical research and identify major research questions in auditing and assurance including audit quality, internal control, fraud and corporate governance
4. apply critical thinking, problem solving and presentation skills in individual and/or group activities dealing with issues in auditing and assurance and demonstrate in an individual summative assessment tasks the acquisition of a comprehensive understanding of the topics covered by AFX4050.

Assessment

Within semester assessment: 50%
Examination (3 hours): 50%

Chief examiner(s)

Professor Robyn Moroney

Contact hours

3 hours per week

Prerequisites

Students must be enrolled in course 0181 or 0171 or 4416 to undertake this unit