ACCT 3006 Auditing and Assurance Services

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Credit Points 10

Legacy Code 200535

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Description This unit studies the roles and responsibilities of the auditor, auditing principles and standards and the application of those standards, particularly in an electronic environment.

School Business

Discipline Accounting

Student Contribution Band HECS Band 4 10cp

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Level Undergraduate Level 3 subject

Pre-requisite(s) ACCT 3007

Assumed Knowledge

A basic knowledge of computing.

Learning Outcomes

On successful completion of this subject, students should be able to:

Explain the importance of assurance services in business and in society as a whole;
Demonstrate the auditing process for financial report auditing;
Demonstrate a knowledge of auditing standards and practices, particularly financial reporting;
Be able to apply key auditing concepts and principles in problem-solving scenarios;
Interpret important principles of professional ethics and apply sound ethical decision-making techniques to deal with ethical dilemma;
Critically address contemporary auditing issues;
Develop critical thinking, communication and group work skills.

Subject Content

- Audit philosophies and principles
- Audit regulations and professional requirements
- Audit applications
- The Audit cycle including The Electronic environment

Assessment

The following table summarises the standard assessment tasks for this subject. Please note this is a guide only. Assessment tasks are regularly updated, where there is a difference your Learning Guide takes precedence.