ACS3770 - Auditing B - 2018

6 points, SCA Band 3, 0.125 EFTSL

Undergraduate - Unit

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered.


Business and Economics

Organisational Unit

Department of Accounting

Chief examiner(s)

Ms Michelle Vermeulen

Unit guides


South Africa

  • First semester 2018 (On-campus)
  • Second semester 2018 (On-campus)


ACS2700, ACS2760 and BTS2201 or equivalent.


The application of South African regulations on the audit profession and the external auditor, including corporate governance, is dealt with extensively in this unit. In addition to exploring the regulations applicable to external auditors the unit also covers professional conduct in terms of the SAICA Code of Professional Conduct. The unit addresses the audit process (preliminary engagement activities, planning, responding to assessed risk and reporting). The International Standards on Auditing (ISAs) are also covered.


The learning goals associated with this unit are to:

  1. evaluate compliance with the regulations applicable to external auditors to identify violations and to make relevant recommendations
  2. assess corporate governance and recommend improvements towards best practices
  3. evaluate compliance with the SAICA Code of Professional Conduct applicable to external auditors to identify violations and make relevant recommendations
  4. describe the procedures within the audit process, for preliminary engagement activities, planning, responding to assessed risk and evaluating, concluding and reporting
  5. apply the International Standards on Auditing (ISAs) in simulated practical scenarios
  6. apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with auditing and demonstrate in an individual summative assessment task the acquisition of a comprehensive understanding of the topics covered by ACS3770.


Within semester assessment: 50% + Examination: 50%

Workload requirements

Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. The unit requires on average three/four hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.

See also Unit timetable information