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18 NQF credits at level 7

Course convener: D McGregor

Course entry requirements: A pass in ACC2018S Corporate Governance I , INF2004F, and a pass in, or

concurrent registration with, ACC2012W Financial Reporting II or ACC2114W Financial Reporting II .

Course outline:

On successful completion of the course the student will have an understanding of the principles and

rationale of auditing and the ability to solve basic practical problems.

The Nature of Auditing: History, Development, Nature and Objectives, Reporting responsibilities,

Standards; The Audit Process: Materiality, Audit Risk, Audit Testing, Analytical Review, Audit

Evidence; Planning and Control, Working Papers; Auditing Procedures: Evaluating and Concluding

on the Audit: The Auditor's Report. The Auditing Profession: Qualifications, Ethics,

Responsibilities, Standards, Regulations; Related Topics: Statistical Sampling, Reliance on Other

Auditors, Using the Work of a Specialist, Internal Auditors, Negligence and Legal Liability, Quality

Control.

DP requirements:

Attendance at a minimum of 75% of tutorials AND a weighted average of 40% for class tests

(excluding objective tests) AND a weighted average of 40% for assignments.

Assessment:

Coursework: 40%

Exam: 60%

Last updated : 10 Apr 2017





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