ACX4050 - Issues in auditing and assurance - 2019

6 points, SCA Band 3, 0.125 EFTSL

Undergraduate, Postgraduate - 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)

Professor Robyn Moroney

Unit guides



  • First semester 2019 (On-campus block of classes)


Students must be enrolled in course B3701 or B6002.


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 goals associated with this unit are to:

  1. evaluate and contrast research paradigms in auditing and assurance research
  2. describe and evaluate 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 individual summative assessment tasks the acquisition of a comprehensive understanding of the topics covered by ACX4050.


Within semester assessment: 100%

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