Auditing and Assurance Services (ACCT90014)

Graduate courseworkPoints: 12.5Dual-Delivery (Parkville)

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Overview

Availability
Semester 1 - Dual-Delivery
Semester 2 - Dual-Delivery
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Development of an understanding of the processes and practices involved in external auditing of general purpose and other financial reports within the framework of Auditing Standards and the Corporations Law, exploration of underpinning theory as to why audits and other assurance services are demanded, the role these services play in reducing information risk and the various threats to auditor independence that present themselves.


Intended learning outcomes

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

  • Describe the ethical, legal and professional environments in which audit and assurance providers operate
  • Conduct client risk assessments 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 various reporting obligations of and options available to audit and assurance providers

Generic skills

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

  • Evidence collection
  • Information analysis
  • Problem solving
  • Decision making
  • Oral/written communication
  • Collaborative learning and team work

Last updated: 3 November 2022

Eligibility and requirements

Prerequisites

All of

Code Name Teaching period Credit Points
ACCT90012 Corporate Reporting
Semester 1 (Dual-Delivery - Parkville)
Semester 2 (Dual-Delivery - Parkville)
 12.5
ACCT90030 Information Processes & Control
Semester 2 (Dual-Delivery - Parkville)
Semester 1 (Online)
 12.5

Corequisites

None

Non-allowed subjects

None

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: 3 November 2022

Assessment

DescriptionTimingPercentage

Mid-semester test

  • 1 hours
Mid semester20%

Group assignment (normally in groups of 3-5 students)

  • 2500 words
Second half of the teaching period20%

End-of-semester examination

  • 3 hours
Hurdle requirement: Successful completion of this subject requires a pass (50%) in the final exam.		During the examination period60%

Last updated: 3 November 2022

Dates & times

  • Semester 1
    Principal coordinatorJane Hronsky
    Mode of deliveryDual-Delivery (Parkville)
    Contact hoursOne 3-hour seminar per week
    Total time commitment170 hours
    Teaching period 1 March 2021 to 30 May 2021
    Last self-enrol date12 March 2021
    Census date31 March 2021
    Last date to withdraw without fail 7 May 2021
    Assessment period ends25 June 2021

    Semester 1 contact information

    Jane Hronsky janefh@unimelb.edu.au

  • Semester 2
    Principal coordinatorJane Hronsky
    Mode of deliveryDual-Delivery (Parkville)
    Contact hoursOne 3-hour seminar per week
    Total time commitment170 hours
    Teaching period26 July 2021 to 24 October 2021
    Last self-enrol date 6 August 2021
    Census date31 August 2021
    Last date to withdraw without fail24 September 2021
    Assessment period ends19 November 2021

    Semester 2 contact information

    Jane Hronsky janefh@unimelb.edu.au

Last updated: 3 November 2022

Further information

  • Texts

    Prescribed texts

    You will be advised of prescribed texts by your lecturer.


  • Related Handbook entries

    This subject contributes to the following:

    TypeName
    CourseMaster of Management (Accounting)
    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: 3 November 2022