Unit of Study ACCT6003 - Professional Auditing (2025)
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Unit Snapshot
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Unit type
PG Coursework Unit
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Credit points
12
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Faculty/College
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Placement
No
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Pre-requisites
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Enrolment information
This is an advanced unit. It is highly recommended that students take this unit after having completed an introductory Finance or Economics unit.
Learning outcomes
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:
identify and evaluate key auditing standards, ethical code and quality control requirements for audit and assurance engagements in a complex business environment
analyse the significance of materiality and risk in the audit process for gathering evidence and apply appropriate audit sampling methods
discuss the importance of internal controls to the audit process and analyse audit processes to conduct audit
evaluate and conclude different types of audit opinions included in the financial reports with professional judgement.
Prescribed learning resources
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- Prescribed text information is not currently available.
- Prescribed resources/equipment information is not currently available.
Prescribed Learning Resources may change in future Teaching Periods.