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Area/Catalogue
ACCT 3012

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Course Level
Undergraduate

online

Fully Online
Yes

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Course ID
163962

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Unit Value
4.5

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UniSA Online Elective Course
No

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Timetable/s

2018 timetable due for release in October.

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 2013, Auditing, assurance services and ethics in Australia - an integrated approach, 9th 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, UNISA ONLINE, ONLINE
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

Task Length Weighting Duration
EXTERNAL, UNISA ONLINE, ONLINE
Assignment 2000 words 40% N/A
Examination N/A 60% 3 hours

Fees

EFTSL*: 0.1250
Commonwealth Supported program (Band 3)
To determine the fee for this course as part of a Commonwealth Supported program, go to:
How to determine your Commonwealth Supported course fee. (Opens new window)

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
Non-award tuition fees are set by the Division offering the course. To determine the cost of this course, go to:
How to determine the relevant non award tuition fee. (Opens new window)

Not all courses are available on all of the above bases, and students must check to ensure that they are permitted to enrol in a particular course.

* 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

Degree this course is offered in