Assurance Practices (ACCT90007)

Graduate courseworkPoints: 12.5Not available in 2021

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Overview

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This subject examines auditing and assurance services at an advanced level. It is designed to facilitate detailed analysis of complex situations auditors face in contemporary practice. Instruction is carried out by industry practitioners. Topics covered include the use of data analytics, engagement risk and practice management, and auditing asset and liability valuations. Students will have the opportunity to deepen their understanding of contemporary assurance practices.

Intended learning outcomes

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

  • Carry out risk assessments and make professional judgments
  • Analyse complex issues in real world audit settings
  • Demonstrate a deep and critical understanding of key issues facing contemporary assurance professional practice

Generic skills

On successful completion of this subject, students should have improved the following generic skills:

  • Analytical skills through analysis of case materials
  • Critical thinking skills though the evaluation of scenarios in an audit setting
  • Evaluate alternative courses of action available to auditors
  • Access and use appropriately various information sources
  • Communicate orally with more confidence
  • Evaluate quantitative and qualitative data in combination to solve problems
  • Research a topic using the library and other sources
  • Work individually and collaboratively

Last updated: 4 March 2025

Eligibility and requirements

Prerequisites

Code Name Teaching period Credit Points
ACCT90014 Auditing and Assurance Services
Semester 1 (Dual-Delivery - Parkville)
Semester 2 (Dual-Delivery - Parkville)
 12.5

OR

Equivalent

Corequisites

None

Non-allowed subjects

None

Recommended background knowledge

At least one undergraduate Auditing subject. Exposure to an audit work environment would be of considerable advantage.

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: 4 March 2025

Assessment

DescriptionTimingPercentage

Three assignments (4500 words in total) consisting of group case studies (normally in groups of 3-4 students)

  • 4500 words
Throughout the semester75%

Seminar participation and contribution

Throughout the semester15%

Individual reflection essay

  • 1000 words
End of semester10%

Additional details

 

 

Last updated: 4 March 2025

Dates & times

Not available in 2021

Time commitment details

Estimated total time commitment of 170 hours per semester

Last updated: 4 March 2025

Further information

  • Texts

    Prescribed texts

    You will be advised of prescribed texts by your seminar leader.

     

  • Related Handbook entries

    This subject contributes to the following:

    TypeName
    CourseMaster of Management (Accounting and Finance)
  • 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.

    Please note Single Subject Studies via Community Access Program is not available to student visa holders or applicants

    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: 4 March 2025