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Unit of Study ACC00130 - Auditing (2018)

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Learning outcomes and graduate attributes

Unit Learning Outcomes express learning achievement in terms of what a student should know, understand and be able to do on completion of a unit. These outcomes are aligned with the graduate attributes. The unit learning outcomes and graduate attributes are also the basis of evaluating prior learning.

On completion of this unit, students should be able to:

GA1: Intellectual rigour, GA2: Creativity, GA3: Ethical practice, GA4: Knowledge of a discipline, GA5: Lifelong learning, GA6: Communication and social skills, GA7: Cultural competence
Learning outcome count Learning outcome description GA1 GA2 GA3 GA4 GA5 GA6 GA7
1 discuss the meaning and nature of auditing and assurance services
2 identify and apply key auditing standards, ethical and quality control requirements for audit and assurance engagements
3 analyse and evaluate the significance of materiality and risk to the steps in the audit process for gathering evidence
4 discuss the importance of internal controls and computers to the audit process
5 identify and apply various audit sampling methods
6 apply and evaluate the use of different types of audit opinions on financial reports.

On completion of this unit, students should be able to:

  1. discuss the meaning and nature of auditing and assurance services
    • GA4:
    • GA5:
    • GA6:
  2. identify and apply key auditing standards, ethical and quality control requirements for audit and assurance engagements
    • GA1:
    • GA3:
    • GA4:
    • GA5:
  3. analyse and evaluate the significance of materiality and risk to the steps in the audit process for gathering evidence
    • GA1:
    • GA4:
    • GA5:
    • GA6:
  4. discuss the importance of internal controls and computers to the audit process
    • GA4:
    • GA5:
  5. identify and apply various audit sampling methods
    • GA4:
    • GA5:
  6. apply and evaluate the use of different types of audit opinions on financial reports.
    • GA1:
    • GA3:
    • GA6:

Prescribed learning resources

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Prescribed Learning Resources may change in future Teaching Periods.