Advanced auditing and professional practice
Mr Gurdarshan S Gill and Mr Peter Carey
6 points
* 39 hours per semester
* First, second, summer semester
* Caulfield, Sydney, Singapore, Hong Kong (not offered in all locations in
all semesters)
Objectives On completion of this subject students should have developed an understanding of the philosophical and economic concepts underlying the theory of auditing; the auditor's role in society; current issues in auditing and audit technology; the nature of internal control and its relevance to the audit process; the behavioural dimensions for decision making by auditors.
Synopsis Seminars to guide participants to have knowledge of the demand and supply of the external audit function; determinants of audit quality; audit expectation gap; auditor switching; internal control and the prevention and detection of fraud; internal auditing; performance and environmental audits; and behavioural dimensions of auditing.
Assessment Class presentation and case studies: 20%
* Research
report (2500 words): 30%
* Examination (2 hours): 50%
Prescribed texts
Mautz R K and Sharaf H A The philosophy of auditing American Accounting Association, 1961
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