AUDITING AND ASSURANCE

ACC3AUD

2018

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 (CA ANZ) and CPA Australia(CPA). This subject gives you an understanding of the concepts involved in the auditing process and 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 class 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 (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 class 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 (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 class 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 (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 class 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 (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 class 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 (Ethical behaviour)
Discipline -Specific Knowledge and Skills (Discipline-Specific Knowledge and Skills)

Subject options

Select to view your study options…

Start date between: and    Key dates

Albury-Wodonga, 2018, Semester 1, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorSeema Miglani

Class requirements

WorkShop Week: 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 elementComments% ILO*
Two class quizzes (Individual) (90 min total)Two class quizzes will be held in the workshops. Each quiz will be worth 10% of the final assessment for this subject. Students will receive 45 minutes to complete each quiz.20 01, 02, 03, 04
One 3,000-word group assignment (3 students per group, 1000 words per student)Assignment to be completed in a group of three.20 01, 02, 03, 04, 05
One 2-hour final examinationHurdle requirement: Students must achieve at least 45% in the final examination as well as an overall 50% for the unit.60 01, 02, 03, 04, 05

Bendigo, 2018, Semester 1, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorSeema Miglani

Class requirements

WorkShop Week: 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 elementComments% ILO*
Two class quizzes (Individual) (90 min total)Two class quizzes will be held in the workshops. Each quiz will be worth 10% of the final assessment for this subject. Students will receive 45 minutes to complete each quiz.20 01, 02, 03, 04
One 3,000-word group assignment (3 students per group, 1000 words per student)Assignment to be completed in a group of three.20 01, 02, 03, 04, 05
One 2-hour final examinationHurdle requirement: Students must achieve at least 45% in the final examination as well as an overall 50% for the unit.60 01, 02, 03, 04, 05

Dandenong, 2018, Semester 2, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorSeema Miglani

Class requirements

WorkShop Week: 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 elementComments% ILO*
Two class quizzes (Individual) (90 min total)Two class quizzes will be held in the workshops. Each quiz will be worth 10% of the final assessment for this subject. Students will receive 45 minutes to complete each quiz.20 01, 02, 03, 04
One 3,000-word group assignment (3 students per group, 1000 words per student)Assignment to be completed in a group of three.20 01, 02, 03, 04, 05
One 2-hour final examinationHurdle requirement: Students must achieve at least 45% in the final examination as well as an overall 50% for the unit.60 01, 02, 03, 04, 05

Dandenong, 2018, Semester 1, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorSeema Miglani

Class requirements

WorkShop Week: 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 elementComments% ILO*
Two class quizzes (Individual) (90 min total)Two class quizzes will be held in the workshops. Each quiz will be worth 10% of the final assessment for this subject. Students will receive 45 minutes to complete each quiz.20 01, 02, 03, 04
One 3,000-word group assignment (3 students per group, 1000 words per student)Assignment to be completed in a group of three.20 01, 02, 03, 04, 05
One 2-hour final examinationHurdle requirement: Students must achieve at least 45% in the final examination as well as an overall 50% for the unit.60 01, 02, 03, 04, 05

Melbourne, 2018, Semester 1, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorSeema Miglani

Class requirements

WorkShop Week: 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 elementComments% ILO*
Two class quizzes (Individual) (90 min total)Two class quizzes will be held in the workshops. Each quiz will be worth 10% of the final assessment for this subject. Students will receive 45 minutes to complete each quiz.20 01, 02, 03, 04
One 3,000-word group assignment (3 students per group, 1000 words per student)Assignment to be completed in a group of three.20 01, 02, 03, 04, 05
One 2-hour final examinationHurdle requirement: Students must achieve at least 45% in the final examination as well as an overall 50% for the unit.60 01, 02, 03, 04, 05

Melbourne, 2018, Semester 2, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorSeema Miglani

Class requirements

WorkShop Week: 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 elementComments% ILO*
Two class quizzes (Individual) (90 min total)Two class quizzes will be held in the workshops. Each quiz will be worth 10% of the final assessment for this subject. Students will receive 45 minutes to complete each quiz.20 01, 02, 03, 04
One 3,000-word group assignment (3 students per group, 1000 words per student)Assignment to be completed in a group of three.20 01, 02, 03, 04, 05
One 2-hour final examinationHurdle requirement: Students must achieve at least 45% in the final examination as well as an overall 50% for the unit.60 01, 02, 03, 04, 05

Mildura, 2018, Summer 1, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorSeema Miglani

Class requirements

WorkShop Week: 45
One 2.0 hours workshop per week on weekdays during the day in week 45 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 elementComments% ILO*
Two class quizzes (Individual) (90 min total)Two class quizzes will be held in the workshops. Each quiz will be worth 10% of the final assessment for this subject. Students will receive 45 minutes to complete each quiz.20 01, 02, 03, 04
One 3,000-word group assignment (3 students per group, 1000 words per student)Assignment to be completed in a group of three.20 01, 02, 03, 04, 05
One 2-hour final examinationHurdle requirement: Students must achieve at least 45% in the final examination as well as an overall 50% for the unit.60 01, 02, 03, 04, 05

Shepparton, 2018, Semester 1, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorSeema Miglani

Class requirements

WorkShop Week: 10 - 22
One 2.0 hours workshop other recurrence on weekdays at night 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 elementComments% ILO*
Two class quizzes (Individual) (90 min total)Two class quizzes will be held in the workshops. Each quiz will be worth 10% of the final assessment for this subject. Students will receive 45 minutes to complete each quiz.20 01, 02, 03, 04
One 3,000-word group assignment (3 students per group, 1000 words per student)Assignment to be completed in a group of three.20 01, 02, 03, 04, 05
One 2-hour final examinationHurdle requirement: Students must achieve at least 45% in the final examination as well as an overall 50% for the unit.60 01, 02, 03, 04, 05

Sydney, 2018, Study Period 1, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorSeema Miglani

Class requirements

WorkShop Week: 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 elementComments% ILO*
Two class quizzes (Individual) (90 min total)Two class quizzes will be held in the workshops. Each quiz will be worth 10% of the final assessment for this subject. Students will receive 45 minutes to complete each quiz.20 01, 02, 03, 04
One 3,000-word group assignment (3 students per group, 1000 words per student)Assignment to be completed in a group of three.20 01, 02, 03, 04, 05
One 2-hour final examinationHurdle requirement: Students must achieve at least 45% in the final examination as well as an overall 50% for the unit.60 01, 02, 03, 04, 05

Sydney, 2018, Study Period 2, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorSeema Miglani

Class requirements

WorkShop Week: 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 elementComments% ILO*
Two class quizzes (Individual) (90 min total)Two class quizzes will be held in the workshops. Each quiz will be worth 10% of the final assessment for this subject. Students will receive 45 minutes to complete each quiz.20 01, 02, 03, 04
One 3,000-word group assignment (3 students per group, 1000 words per student)Assignment to be completed in a group of three.20 01, 02, 03, 04, 05
One 2-hour final examinationHurdle requirement: Students must achieve at least 45% in the final examination as well as an overall 50% for the unit.60 01, 02, 03, 04, 05

Sydney, 2018, 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 elementComments% ILO*
Two class quizzes (Individual) (90 min total)Two class quizzes will be held in the workshops. Each quiz will be worth 10% of the final assessment for this subject. Students will receive 45 minutes to complete each quiz.20 01, 02, 03, 04
One 3,000-word group assignment (3 students per group, 1000 words per student)Assignment to be completed in a group of three.20 01, 02, 03, 04, 05
One 2-hour final examinationHurdle requirement: Students must achieve at least 45% in the final examination as well as an overall 50% for the unit.60 01, 02, 03, 04, 05