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Unit of Study ACC00131 - Advanced Auditing (2014)

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Unit Snapshot

  • Enrolment information

    N/A

Unit description

Exposes the student to compliance and substantive audit testing techniques. Exposure to these techniques in a computing environment is available. The documentation of audit work and the accumulation of audit evidence is discussed, particularly in the context of cases. Students will be exposed to the auditing of entities other than public companies.

Unit content

The syllabus comprises the completion of a number of activities designed to cover a variety of topics (and objectives) rather than a single topic per week. This design reflects the nature of auditing & assurance problems likely to be encountered in the workplace. Assessment tasks have been designed to scaffold development of professional research skills and exercise of professional judgment.

The dynamic nature of the unit means that you are encouraged to develop strategies for identifying auditing issues as they arise. This is important so you gain an appreciation of being able to respond to issues as professionals so you can offer timely advice to your employer or clients.

You will explore topics that were covered, sometimes briefly, in Auditing, and others from a very different perspective. For e.g., and depending on choices you have to make, topics may include (but not be limited to):

  • Auditor independence
  • Public Sector auditing
  • Environmental auditing
  • International auditing issues
  • Legal liability of auditors
  • Audit planning
  • Materiality
  • Audit risk model
  • Audit evidence and testing
  • Audit reporting

Availabilities

Location Domestic International
Online Session 2 N/A

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 reflect on your learning activities
2 document evidence from audit procedures on workpapers
3 evaluate the evidence documented on workpapers
4 critically discuss current and public sector auditing events
5 orally present your research findings on an auditing issue.

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

  1. reflect on your learning activities
    • GA1:
    • GA3:
    • GA5:
  2. document evidence from audit procedures on workpapers
    • GA1:
    • GA3:
    • GA4:
    • GA5:
    • GA6:
  3. evaluate the evidence documented on workpapers
    • GA1:
    • GA3:
    • GA4:
    • GA6:
  4. critically discuss current and public sector auditing events
    • GA1:
    • GA4:
    • GA5:
    • GA6:
  5. orally present your research findings on an auditing issue.
    • GA1:
    • GA2:
    • GA3:
    • GA4:
    • GA5:
    • GA6:

Prescribed learning resources

Prescribed Texts
  • No prescribed texts.

Prescribed Learning Resources may change in future Teaching Periods.