Unit of Study ACCT3004 Auditing (2024)

Unit description

Introduces students to the concepts and practice of auditing, the way the profession has developed and the way the profession is meeting current business and social needs. In addition, the use of statistical techniques and EDP systems in auditing will be reviewed.

Unit content

Module 1: Overview of audit, assurance and professional ethics

Module 2: Risk assessment (planning and strategy)

Module 3: Audit evidence and sampling

Module 4: Understanding the client's internal controls and tests of controls

Module 5: Substantive audit procedures and testing

Module 6: Completing and reporting the audit