acc3aud auditing and assurance
AUDITING AND ASSURANCE
ACC3AUD
2016
Credit points: 15
Subject outline
This subject covers auditing theory and practice and is designed to meet the preliminary requirements of the Chartered Accountants Australia and New Zealand (CAANZ) and CPA Australia(CPA). This subject gives students an understanding of the concepts involved in the auditing process. The subject aims to integrate these concepts with practical applications including reference to appropriate accounting and auditing standards.
SchoolLa Trobe Business School
Credit points15
Subject Co-ordinatorSeema Miglani
Available to Study Abroad StudentsYes
Subject year levelYear Level 3 - UG
Exchange StudentsYes
Subject particulars
Subject rules
Prerequisites ACC2CRE
Co-requisitesN/A
Incompatible subjectsN/A
Equivalent subjectsN/A
Special conditionsN/A
Graduate capabilities & intended learning outcomes
01. Define and explain the auditor's roles and responsibilities.
- Activities:
- Online lectures and associated online material, pre-workshop quizzes, discussion of case studies in workshops, group assignment and online quizzes
- Related graduate capabilities and elements:
- Inquiry and Analytical Skills(Critical Thinking,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Inquiry/Research)
- Personal and Professional Skills(Teamwork including leadership and working in groups,Ethical behaviour)
- Personal and Professional Skills(Teamwork including leadership and working in groups,Ethical behaviour)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
02. Explain and resolve ethical dilemmas.
- Activities:
- Online lectures and associated online material, pre-workshop quizzes, discussion of case studies in workshops, group assignment and online quizzes
- Related graduate capabilities and elements:
- Inquiry and Analytical Skills(Critical Thinking,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Inquiry/Research)
- Personal and Professional Skills(Teamwork including leadership and working in groups,Ethical behaviour)
- Personal and Professional Skills(Teamwork including leadership and working in groups,Ethical behaviour)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
03. Demonstrate an understanding of the audit planning and testing procedures.
- Activities:
- Online lectures and associated online material, pre-workshop quizzes, discussion of case studies in workshops, group assignment and online quizzes
- Related graduate capabilities and elements:
- Inquiry and Analytical Skills(Critical Thinking,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Inquiry/Research)
- Personal and Professional Skills(Teamwork including leadership and working in groups,Ethical behaviour)
- Personal and Professional Skills(Teamwork including leadership and working in groups,Ethical behaviour)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
04. Identify and explain the different types of auditor's opinions.
- Activities:
- Online lectures and associated online material, pre-workshop quizzes, discussion of case studies in workshops, group assignment and online quizzes
- Related graduate capabilities and elements:
- Inquiry and Analytical Skills(Critical Thinking,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Inquiry/Research)
- Personal and Professional Skills(Teamwork including leadership and working in groups,Ethical behaviour)
- Personal and Professional Skills(Teamwork including leadership and working in groups,Ethical behaviour)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
05. Analyse real world auditing problems.
- Activities:
- Online lectures and associated online material, pre-workshop quizzes, discussion of case studies in workshops, group assignment and online quizzes
- Related graduate capabilities and elements:
- Inquiry and Analytical Skills(Critical Thinking,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Inquiry/Research)
- Personal and Professional Skills(Teamwork including leadership and working in groups,Ethical behaviour)
- Personal and Professional Skills(Teamwork including leadership and working in groups,Ethical behaviour)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
Subject options
Select to view your study options…
Albury-Wodonga, 2016, Semester 2, Blended
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorSeema Miglani
Class requirements
WorkShopWeek: 31 - 43
One 2.0 hours workshop other recurrence on weekdays during the day from week 31 to week 43 and delivered via face-to-face.
"One 2-hour weekly face-to-face interactive workshop supported by online lectures and other learning tools under the blended delivery mode."
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| Online quizzes (Individual) | 20 | 01, 02, 03, 04 | |
| One 3,000-word group assignment (3 students per group) | This task will help students to obtain an experience of working in a team to analyse the issues faced in the audit of a company and write a professional report on their findings. | 20 | 01, 02, 03, 04, 05 |
| One 2-hour final examination | Hurdle requirement: Students must achieve at least 40% in the final examination as well as an overall 50% for the unit. | 60 | 01, 02, 03, 04, 05 |
Bendigo, 2016, Semester 1, Blended
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorKate Ashman
Class requirements
WorkShopWeek: 10 - 22
One 2.0 hours workshop other recurrence on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
"One 2-hour weekly face-to-face interactive workshop supported by online lectures and other learning tools under the blended delivery mode."
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| Online quizzes (Individual) | 20 | 01, 02, 03, 04 | |
| One 3,000-word group assignment (3 students per group) | This task will help students to obtain an experience of working in a team to analyse the issues faced in the audit of a company and write a professional report on their findings. | 20 | 01, 02, 03, 04, 05 |
| One 2-hour final examination | Hurdle requirement: Students must achieve at least 40% in the final examination as well as an overall 50% for the unit. | 60 | 01, 02, 03, 04, 05 |
Dandenong, 2016, Semester 2, Blended
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorSeema Miglani
Class requirements
WorkShopWeek: 31 - 43
One 2.0 hours workshop other recurrence on weekdays during the day from week 31 to week 43 and delivered via face-to-face.
"One 2-hour weekly face-to-face interactive workshop supported by online lectures and other learning tools under the blended delivery mode"
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| Online quizzes (Individual) | 20 | 01, 02, 03, 04 | |
| One 3,000-word group assignment (3 students per group) | This task will help students to obtain an experience of working in a team to analyse the issues faced in the audit of a company and write a professional report on their findings. | 20 | 01, 02, 03, 04, 05 |
| One 2-hour final examination | Hurdle requirement: Students must achieve at least 40% in the final examination as well as an overall 50% for the unit. | 60 | 01, 02, 03, 04, 05 |
Dandenong, 2016, Semester 1, Blended
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorSeema Miglani
Class requirements
WorkShopWeek: 10 - 22
One 2.0 hours workshop other recurrence on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
"One 2-hour weekly face-to-face interactive workshop supported by online lectures and other learning tools under the blended delivery mode."
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| Online quizzes (Individual) | 20 | 01, 02, 03, 04 | |
| One 3,000-word group assignment (3 students per group) | This task will help students to obtain an experience of working in a team to analyse the issues faced in the audit of a company and write a professional report on their findings. | 20 | 01, 02, 03, 04, 05 |
| One 2-hour final examination | Hurdle requirement: Students must achieve at least 40% in the final examination as well as an overall 50% for the unit. | 60 | 01, 02, 03, 04, 05 |
Melbourne, 2016, Semester 1, Blended
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorSeema Miglani
Class requirements
WorkShopWeek: 10 - 22
One 2.0 hours workshop other recurrence on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
"One 2-hour weekly face-to-face interactive workshop supported by online lectures and other learning tools under the blended delivery mode."
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| Online quizzes (Individual) | 20 | 01, 02, 03, 04 | |
| One 3,000-word group assignment (3 students per group) | This task will help students to obtain an experience of working in a team to analyse the issues faced in the audit of a company and write a professional report on their findings. | 20 | 01, 02, 03, 04, 05 |
| One 2-hour final examination | Hurdle requirement: Students must achieve at least 40% in the final examination as well as an overall 50% for the unit. | 60 | 01, 02, 03, 04, 05 |
Melbourne, 2016, Semester 2, Blended
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorSeema Miglani
Class requirements
WorkShopWeek: 31 - 43
One 2.0 hours workshop other recurrence on weekdays during the day from week 31 to week 43 and delivered via face-to-face.
"One 2-hour weekly face-to-face interactive workshop supported by online lectures and other learning tools under the blended delivery mode."
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| Online quizzes (Individual) | 20 | 01, 02, 03, 04 | |
| One 3,000-word group assignment (3 students per group) | This task will help students to obtain an experience of working in a team to analyse the issues faced in the audit of a company and write a professional report on their findings. | 20 | 01, 02, 03, 04, 05 |
| One 2-hour final examination | Hurdle requirement: Students must achieve at least 40% in the final examination as well as an overall 50% for the unit. | 60 | 01, 02, 03, 04, 05 |
Shepparton, 2016, Semester 2, Blended
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorSeema Miglani
Class requirements
WorkShopWeek: 31 - 43
One 2.0 hours workshop other recurrence on weekdays at night from week 31 to week 43 and delivered via face-to-face.
"One 2-hour weekly face-to-face interactive workshop supported by online lectures and other learning tools under the blended delivery mode."
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| Online quizzes (Individual) | 20 | 01, 02, 03, 04 | |
| One 3,000-word group assignment (3 students per group) | This task will help students to obtain an experience of working in a team to analyse the issues faced in the audit of a company and write a professional report on their findings. | 20 | 01, 02, 03, 04, 05 |
| One 2-hour final examination | Hurdle requirement: Students must achieve at least 40% in the final examination as well as an overall 50% for the unit. | 60 | 01, 02, 03, 04, 05 |
Sydney, 2016, Study Period 1, Blended
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorSeema Miglani
Class requirements
WorkShopWeek: 10 - 22
One 2.0 hours workshop per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
"One 2-hour weekly face-to-face interactive workshop supported by online lectures and other learning tools under the blended delivery mode."
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| Online quizzes (Individual) | 20 | 01, 02, 03, 04 | |
| One 3,000-word group assignment (3 students per group) | This task will help students to obtain an experience of working in a team to analyse the issues faced in the audit of a company and write a professional report on their findings. | 20 | 01, 02, 03, 04, 05 |
| One 2-hour final examination | Hurdle requirement: Students must achieve at least 40% in the final examination as well as an overall 50% for the unit. | 60 | 01, 02, 03, 04, 05 |
Sydney, 2016, Study Period 2, Blended
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorSeema Miglani
Class requirements
WorkShopWeek: 31 - 42
One 2.0 hours workshop per week on weekdays during the day from week 31 to week 42 and delivered via face-to-face.
"One 2-hour weekly face-to-face interactive workshop supported by online lectures and other learning tools under the blended delivery mode."
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| Online quizzes (Individual) | 20 | 01, 02, 03, 04 | |
| One 3,000-word group assignment (3 students per group) | This task will help students to obtain an experience of working in a team to analyse the issues faced in the audit of a company and write a professional report on their findings. | 20 | 01, 02, 03, 04, 05 |
| One 2-hour final examination | Hurdle requirement: Students must achieve at least 40% in the final examination as well as an overall 50% for the unit. | 60 | 01, 02, 03, 04, 05 |
Sydney, 2016, Study Period 3, Blended
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorSeema Miglani
Class requirements
WorkShop
One 2.0 hours workshop per week on weekdays during the day and delivered via face-to-face.
"One 2-hour weekly face-to-face interactive workshop supported by online lectures and other learning tools under the blended delivery mode."
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| Online quizzes (Individual) | 20 | 01, 02, 03, 04 | |
| One 3,000-word group assignment (3 students per group) | This task will help students to obtain an experience of working in a team to analyse the issues faced in the audit of a company and write a professional report on their findings. | 20 | 01, 02, 03, 04, 05 |
| One 2-hour final examination | Hurdle requirement: Students must achieve at least 40% in the final examination as well as an overall 50% for the unit. | 60 | 01, 02, 03, 04, 05 |