UO Auditing Theory and Practice
Course Level Undergraduate
Area/Catalogue
ACCT 3012
Course Level
Undergraduate
Study Method
100% online
Course ID
163962
Unit Value
4.5
UniSA Online Elective Course
Yes
Duration
10 weeks
Fees
View fees for this course
Course aim
To introduce students to the advanced concepts and current issues related to the external audit function and its role in business and the legal environment, and to familiarise students with auditing techniques, procedures and standards applied in auditing practice.
Course content
The nature and purpose of audit; auditing standards and ethics; planning, risk and materiality; evaluation of accounting systems and internal control (including CIS); tests of control vs. substantive testing; audit programs; audit evidence; audit sampling; fraud and the auditor; auditing transaction cycles; completing the audit; forming an audit opinion; legal liability of auditors.
Textbooks
Arens, A A, Best, P J, Shailer, G E P, Fiedler, B A, Elder, R & Beasley, M 2017, Auditing, assurance services and ethics in Australia - an integrated approach, 10th edn, Pearson Australia, Frenchs Forest, NSW
Prerequisites
| Common to all relevant programs | |
|---|---|
| Subject Area & Catalogue Number | Course Name |
| ACCT 2015 | UO Financial Accounting 2 |
Corequisite(s)
Assumed Knowledge: Quantitative Methods for Business OL
Teaching Method
| Component | Duration | ||
|---|---|---|---|
| EXTERNAL, ONLINE ACTIVITY | |||
| Online | 10 weeks x N/A | ||
Note: These components may or may not be scheduled in every study period. Please refer to the timetable for further details.
Assessment
Case study, Examination
Fees
EFTSL*: 0.125
Commonwealth Supported program (Band 4C)
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Fee-paying program for domestic and international students
International students and students undertaking this course as part of a postgraduate fee paying program must refer to the relevant program home page to determine the cost for undertaking this course.
Non-award enrolment
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* Equivalent Full Time Study Load. Please note all EFTSL values are published and calculated at ten decimal places. Values are displayed to three decimal places for ease of interpretation
Online Course Facilitators
