Unit of Study ACCT6003 - Professional Auditing (2021)
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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:
understand the meaning and nature of auditing and assurance services
identify and apply key auditing standards, ethical and quality control requirements for audit and assurance engagements
discuss the importance of internal controls and IT (Information Technology) to the audit process
identify and apply various audit evidence gathering techniques
evaluate and apply the significance of materiality and risk to the steps in the audit process for gathering evidence
evaluate and apply the use of different types of audit opinions on financial reports.
Prescribed learning resources
- No prescribed texts.
Prescribed Learning Resources may change in future Teaching Periods.