Advanced Auditing and Assurance Services (ACCT90007)

This subject examines auditing and assurance services at an advanced level. Electronic and paper-based cases are used to facilitate detailed analysis of the complex situations auditors frequently face. Topics covered include engagement risk and litigation, ethics, business and audit risk assessments, professional practice issues and audit quality.

The subject deals with complex issues faced by the profession. It is designed to enable students to:

• appreciate the key policy issues in auditing and assurance services;
• understand and analyse issues in 'real world' complex auditing settings;
• carry out risk assessments, and enhance their problem solving and research skills within the area of auditing and assurance services.