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Unit of Study ACCT3004 Auditing (2024)

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Unit Snapshot


Learning outcomes

Unit Learning Outcomes express learning achievement in terms of what a student should know, understand and be able to do on completion of a unit. These outcomes are aligned with the graduate attributes. The unit learning outcomes and graduate attributes are also the basis of evaluating prior learning.

On completion of this unit, students should be able to:

understand and apply key auditing standards, ethical code and quality control requirements for audit and assurance engagements within a business entity

analyse the significance of materiality and risk in the audit process for gathering evidence and form audit strategy

discuss the client’s internal controls in the audit process

analyse audit processes to conduct audit and conclude audit opinions.

Teaching and assessment

Teaching method
Workshop 1 hour (Weekly)
Tutorial 2 hours (Weekly)
Assessment
Reflective writing20%
Short written response30%
Case study50%

Teaching method
Workshop 1 hour (Weekly)
Tutorial 2 hours (Weekly)
Assessment
Reflective writing20%
Short written response30%
Case study50%

Teaching method
Workshop 1 hour (Weekly)
Tutorial 2 hours (Weekly)
Assessment
Reflective writing20%
Short written response30%
Case study50%

Teaching method
Workshop 1 hour (Weekly)
Tutorial 2 hours (Weekly)
Assessment
Reflective writing20%
Short written response30%
Case study50%

Teaching method
Workshop 1 hour (Weekly)
Tutorial 2 hours (Weekly)
Assessment
Reflective writing20%
Short written response30%
Case study50%

Teaching method
Workshop 1 hour (Weekly)
Tutorial 2 Hours (Weekly)
Assessment
Reflective writing20%
Short written response30%
Case study50%

Prescribed learning resources

Prescribed Texts
  • The following Handbook contains the Australian Auditing Standards referred to throughout the unit. Students are encouraged to make use of the most recent edition of the Handbook due to the evolving nature of auditing standards, and, if accessing pdf versions of the individual standards from the AUASB website, to be sure to download the pdfs as required (they are free): CAANZ, 2021, Auditing, Assurance and Ethics Handbook 2021, 16th edn, John Wiley & Sons Ltd, Milton, Queensland. ISBN: 9780730392149.
  • The following text is referred to and used throughout the unit, and whilst the e-text is strongly recommended, a much more expensive printed version is available: Moroney, R, Campbell, F & Hamilton, J, 2020, Auditing: A Practical Approach, 4th edn, John Wiley & Sons Ltd, Milton, Queensland. ISBN: 9780730382645.
Prescribed Resources/Equipment
  • Access to a computer with a webcam and reliable internet connection.

     

Prescribed Texts
  • The following Handbook contains the Australian Auditing Standards referred to throughout the unit. Students are encouraged to make use of the most recent edition of the Handbook due to the evolving nature of auditing standards, and, if accessing pdf versions of the individual standards from the AUASB website, to be sure to download the pdfs as required (they are free): CAANZ, 2021, Auditing, Assurance and Ethics Handbook 2021, 16th edn, John Wiley & Sons Ltd, Milton, Queensland. ISBN: 9780730392149.
  • The following text is referred to and used throughout the unit, and whilst the e-text is strongly recommended, a much more expensive printed version is available: Moroney, R, Campbell, F & Hamilton, J, 2020, Auditing: A Practical Approach, 4th edn, John Wiley & Sons Ltd, Milton, Queensland. ISBN: 9780730382645.
Prescribed Resources/Equipment
  • Access to a computer with a webcam and reliable internet connection.

     

Prescribed Texts
  • Prescribed text information is not currently available.
Prescribed Resources/Equipment
  • Prescribed resources/equipment information is not currently available.

Prescribed Learning Resources may change in future Teaching Periods.

Fee information

Domestic

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