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AAF5006

CPA Auditing

Mr Peter Schelluch and Mr Grant Gay

6 points
* One 3-hour lecture per week, or equivalent
* First semester
* Multi-campus (1996: Clayton)

Objectives On successful completion of this subject, students should be able to understand the responsibilities and roles of an external company auditor and of an auditor in public sector organisations; appreciate the nature and diversity of auditing practice; demonstrate knowledge of auditing practice sufficient to support practice or further specialised study in auditing.

Synopsis This subject presents an overview of the auditing process. It examines the objectives of the audit and the auditor's environment. The methodologies and procedures of auditing are covered and the respective roles of private and public sector audits are described and compared. The subject may also include demonstration software to illustrate the use of personal computers in auditing.

Assessment Examination: 100%

Prescribed texts

Australian Society of Certified Practising Accountants CPA Auditing subject manual latest edn


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Published by Monash University, Clayton, Victoria 3168
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Authorised by the Academic Registrar December 1996