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Auditing and assurance ( 6 points, SCA Band 2, 0.125 EFTSL)


Leader: Mr Michael de Martinis

Caulfield First semester 2006 (Day)
Caulfield First semester 2006 (Evening)
Caulfield SA-02 2006 (On-campus)
Caulfield Second semester 2006 (Day)
Caulfield Second semester 2006 (Evening)
Hong Kong Second semester 2006 (Off-campus)

Synopsis: Topics include nature and objectives of auditing; auditing standards; audit reporting; audit expectation gap and legal liability; professional ethics and quality control; audit evidence; audit planning, strategic business risk analysis, materiality, analytical review procedures and audit risk model; study and evaluation of internal control and model; assessing control risk CIS audit techniques, test of transactions and tests of balances, completing the audit and post audit responsibilities; internal auditing and performance auditing, other assurance services and current issues in auditing.

Assessment: Mid-semester test: 15% + Assignment: 15% + Presentation: 05% + Examination: 65%

Contact Hours: 3 hours per week

Corequisites: AFX4601, BTX4541

Prohibitions: AFF9621