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Unit of Study ACCT6003 - Professional Auditing (2021)

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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:

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

Prescribed Texts
  • No prescribed texts.

Prescribed Learning Resources may change in future Teaching Periods.