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Auditing and Assurance Services (ACCT30004)
Undergraduate level 3Points: 12.5On Campus (Parkville)
About this subject
- Overview
- Eligibility and requirements
- Assessment
- Dates and times
- Further information
- Timetable(opens in new window)
Contact information
Semester 1
Semester 2
Overview
Availability | Semester 1 Semester 2 |
---|---|
Fees | Look up fees |
Topics include the rationale for auditing; auditing standards; audit objectives, concepts and procedures; audit techniques including statistical sampling and the audit of computer-based accounting systems; audit reports; the legal liability of auditors; the professional and ethical responsibilities of auditors; the statutory responsibilities and rights of auditors; contemporary auditing problems; and consideration of how research informs these auditing topics.
Intended learning outcomes
- Critically evaluate the theories regarding demand for and supply of audit and assurance services of both a financial and non-financial nature;
- Describe the environment in which audit and assurance providers operate, including ethical, and professional aspects;
- Assess client risks pertinent to the audit and assurance process;
- Apply the concepts and processes used by audit and assurance service providers to gather evidence and formulate judgments with respect to the underlying information;
- Describe the reports provided by audit and assurance providers, in their various forms, to various stakeholders;
- Synthesise current business and auditing issues as they relate to auditing and assurance services;
- Apply contemporary themes within the business media regarding auditing and assurance to current auditing and assurance practice
Generic skills
• High level of development: collaborative learning; problem solving; team work; application of theory to practice; interpretation and analysis; critical thinking
• Moderate level of development: written communication; synthesis of data and other information; evaluation of data and other information; accessing data and other information from a range of sources; receptiveness to alternative ideas
Last updated: 11 April 2024
Eligibility and requirements
Prerequisites
Code | Name | Teaching period | Credit Points |
---|---|---|---|
ACCT30001 | Financial Accounting Theory |
Semester 2 (On Campus - Parkville)
Semester 1 (On Campus - Parkville)
|
12.5 |
(ACCT30001 Financial Accounting Theory may be taken concurrently)
AND
One of:
ACCT10003 Accounting Processes and Analysis or
Code | Name | Teaching period | Credit Points |
---|---|---|---|
ACCT20007 | Accounting Information: Risks & Controls | Semester 2 (On Campus - Parkville) |
12.5 |
Corequisites
None
Non-allowed subjects
None
Recommended background knowledge
Please refer to Prerequisites and Corequisites.
Inherent requirements (core participation requirements)
The University of Melbourne is committed to providing students with reasonable adjustments to assessment and participation under the Disability Standards for Education (2005), and the Assessment and Results Policy (MPF1326). Students are expected to meet the core participation requirements for their course. These can be viewed under Entry and Participation Requirements for the course outlines in the Handbook.
Further details on how to seek academic adjustments can be found on the Student Equity and Disability Support website: http://services.unimelb.edu.au/student-equity/home
Last updated: 11 April 2024
Assessment
Additional details
- A 3-hour end-of-semester examination (70%)
- A 1-hour mid-semester test (15%)
- Group assignment (normally in groups of 4-5 students), 1500 words, due late semester (15%)
- To pass this subject students must pass the end of semester examination.
Last updated: 11 April 2024
Dates & times
- Semester 1
Principal coordinator Phill Cobbin Mode of delivery On Campus (Parkville) Contact hours One 2-hour lecture and a 1-hour tutorial per week Total time commitment 170 hours Teaching period 26 February 2018 to 27 May 2018 Last self-enrol date 9 March 2018 Census date 31 March 2018 Last date to withdraw without fail 4 May 2018 Assessment period ends 22 June 2018 Semester 1 contact information
- Semester 2
Principal coordinator Trevor Tonkin Mode of delivery On Campus (Parkville) Contact hours One 2-hour lecture and a 1-hour tutorial per week Total time commitment 170 hours Teaching period 23 July 2018 to 21 October 2018 Last self-enrol date 3 August 2018 Census date 31 August 2018 Last date to withdraw without fail 21 September 2018 Assessment period ends 16 November 2018 Semester 2 contact information
Time commitment details
170 Hours
Last updated: 11 April 2024
Further information
- Texts
Prescribed texts
You will be advised of prescribed texts by your lecturer.
- Breadth options
This subject is available as breadth in the following courses:
- Available through the Community Access Program
About the Community Access Program (CAP)
This subject is available through the Community Access Program (also called Single Subject Studies) which allows you to enrol in single subjects offered by the University of Melbourne, without the commitment required to complete a whole degree.
Entry requirements including prerequisites may apply. Please refer to the CAP applications page for further information.
- Available to Study Abroad and/or Study Exchange Students
This subject is available to students studying at the University from eligible overseas institutions on exchange and study abroad. Students are required to satisfy any listed requirements, such as pre- and co-requisites, for enrolment in the subject.
Last updated: 11 April 2024