AUDITING AND ASSURANCE

ACC3AUD

2015

Credit points: 15

Subject outline

This subject covers auditing theory and practice and is designed to meet the preliminary requirements of the Institute of Chartered Accountants in Australia (ICAA) 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 through oral and written form

Activities:
Lecture, Discussion of tutorial questions and Tutorial presentation
Related graduate capabilities and elements:
Writing (Writing)
Information Literacy (Information Literacy)

02. Explain and resolve ethical dilemmas in written and oral form

Activities:
Lecture, Discussion of tutorial questions and Tutorial presentation,
Related graduate capabilities and elements:
Creative Problem-solving (Creative Problem-solving)
Critical Thinking (Critical Thinking)
Writing (Writing)
Ethical Awareness (Ethical Awareness)
Information Literacy (Information Literacy)

03. Demonstrate and understanding of the audit planning and testing procedure through written and oral form

Activities:
Lecture, Discussion of tutorial questions, Tutorial presentation and Guest Lecturer from accounting firm
Related graduate capabilities and elements:
Creative Problem-solving (Creative Problem-solving)
Inquiry/ Research (Inquiry/ Research)
Information Literacy (Information Literacy)

04. Identify and explain the different types of auditor's opinions through written and oral form

Activities:
Lecture, Discussion of tutorial questions and Tutorial presentation.
Related graduate capabilities and elements:
Information Literacy (Information Literacy)
Critical Thinking (Critical Thinking)
Writing (Writing)

05. Prepare and present a researched auditing topic

Activities:
Lecture, Discussion of tutorial questions and Tutorial presentation
Related graduate capabilities and elements:
Teamwork (Teamwork)
Ethical Awareness (Ethical Awareness)
Information Literacy (Information Literacy)
Speaking (Speaking)
Creative Problem-solving (Creative Problem-solving)
Writing (Writing)
Inquiry/ Research (Inquiry/ Research)
Critical Thinking (Critical Thinking)

Subject options

Select to view your study options…

Start date between: and    Key dates

Albury-Wodonga, 2015, Semester 2, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorSeema Miglani

Class requirements

Lecture Week: 31 - 43
One 5.0 hours lecture other recurrence on weekdays during the day from week 31 to week 43 and delivered via face-to-face.

Assessments

Assessment elementComments% ILO*
tutorial exercises/assignmentequivalent to 1000 words10 05
one 1-hour mid semester test20 01, 02, 03, 04
one 3-hour final examinationHurdle requirement: Students must achieve at least 40% in the final examination as well as an overall 50% for the unit.70 01, 02, 03, 04

Bendigo, 2015, Semester 1, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorKate Ashman

Class requirements

Lecture Week: 10 - 22
One 2.0 hours lecture other recurrence on weekdays during the day from week 10 to week 22 and delivered via face-to-face.

Tutorial Week: 10 - 22
One 1.0 hours tutorial other recurrence on weekdays during the day from week 10 to week 22 and delivered via face-to-face.

Assessments

Assessment elementComments% ILO*
tutorial exercises/assignmentequivalent to 1000 words10 05
one 1-hour mid semester test20 01, 02, 03, 04
one 3-hour final examinationHurdle requirement: Students must achieve at least 40% in the final examination as well as an overall 50% for the unit.70 01, 02, 03, 04

Dandenong, 2015, Semester 1, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorSeema Miglani

Class requirements

Seminar Week: 10 - 22
One 2.0 hours seminar other recurrence on weekdays during the day from week 10 to week 22 and delivered via face-to-face.

Assessments

Assessment elementComments% ILO*
tutorial exercises/assignmentequivalent to 1000 words10 05
one 1-hour mid semester test20 01, 02, 03, 04
one 3-hour final examinationHurdle requirement: Students must achieve at least 40% in the final examination as well as an overall 50% for the unit.70 01, 02, 03, 04

Dandenong, 2015, Semester 2, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorSeema Miglani

Class requirements

Lecture Week: 31 - 43
One 2.0 hours lecture other recurrence on weekdays during the day from week 31 to week 43 and delivered via face-to-face.

Assessments

Assessment elementComments% ILO*
tutorial exercises/assignmentequivalent to 1000 words10 05
one 1-hour mid semester test20 01, 02, 03, 04
one 3-hour final examinationHurdle requirement: Students must achieve at least 40% in the final examination as well as an overall 50% for the unit.70 01, 02, 03, 04

Melbourne, 2015, Semester 1, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorSeema Miglani

Class requirements

Lecture Week: 10 - 22
One 2.0 hours lecture other recurrence on weekdays during the day from week 10 to week 22 and delivered via face-to-face.

Tutorial Week: 10 - 22
One 1.0 hours tutorial other recurrence on weekdays during the day from week 10 to week 22 and delivered via face-to-face.

Assessments

Assessment elementComments% ILO*
tutorial exercises/assignmentequivalent to 1000 words10 05
one 1-hour mid semester test20 01, 02, 03, 04
one 3-hour final examinationHurdle requirement: Students must achieve at least 40% in the final examination as well as an overall 50% for the unit.70 01, 02, 03, 04

Melbourne, 2015, Semester 2, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorSeema Miglani

Class requirements

Lecture Week: 31 - 43
One 2.0 hours lecture other recurrence on weekdays during the day from week 31 to week 43 and delivered via face-to-face.

Assessments

Assessment elementComments% ILO*
tutorial exercises/assignmentequivalent to 1000 words10 05
one 1-hour mid semester test20 01, 02, 03, 04
one 3-hour final examinationHurdle requirement: Students must achieve at least 40% in the final examination as well as an overall 50% for the unit.70 01, 02, 03, 04

Mildura, 2015, Semester 1, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorSeema Miglani

Class requirements

Lecture Week: 10 - 22
One 2.0 hours lecture per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.

Tutorial Week: 11 - 22
One 1.0 hours tutorial per week on weekdays during the day from week 11 to week 22 and delivered via face-to-face.

Assessments

Assessment elementComments% ILO*
tutorial exercises/assignmentequivalent to 1000 words10 05
one 1-hour mid semester test20 01, 02, 03, 04
one 3-hour final examinationHurdle requirement: Students must achieve at least 40% in the final examination as well as an overall 50% for the unit.70 01, 02, 03, 04

Shepparton, 2015, Semester 2, Night

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorSeema Miglani

Class requirements

Lecture Week: 31 - 43
One 2.0 hours lecture other recurrence on weekdays at night from week 31 to week 43 and delivered via face-to-face.

Tutorial Week: 32 - 43
One 1.0 hours tutorial other recurrence on weekdays at night from week 32 to week 43 and delivered via face-to-face.

Assessments

Assessment elementComments% ILO*
tutorial exercises/assignmentequivalent to 1000 words10 05
one 1-hour mid semester test20 01, 02, 03, 04
one 3-hour final examinationHurdle requirement: Students must achieve at least 40% in the final examination as well as an overall 50% for the unit.70 01, 02, 03, 04

Sydney, 2015, ACN Semester 1, Day

Overview

Online enrolmentNo

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorSeema Miglani

Class requirements

Tutorial Week: 11 - 22
One 1.0 hours tutorial per week on weekdays during the day from week 11 to week 22 and delivered via face-to-face.

Lecture Week: 11 - 22
One 2.0 hours lecture per week on weekdays during the day from week 11 to week 22 and delivered via face-to-face.

Assessments

Assessment elementComments% ILO*
tutorial exercises/assignmentequivalent to 1000 words10 05
one 1-hour mid semester test20 01, 02, 03, 04
one 3-hour final examinationHurdle requirement: Students must achieve at least 40% in the final examination as well as an overall 50% for the unit.70 01, 02, 03, 04

Sydney, 2015, ACN Semester 2, Day

Overview

Online enrolmentNo

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorSeema Miglani

Class requirements

Lecture Week: 28 - 39
One 2.0 hours lecture per week on weekdays during the day from week 28 to week 39 and delivered via face-to-face.

Tutorial Week: 28 - 39
One 1.0 hours tutorial per week on weekdays during the day from week 28 to week 39 and delivered via face-to-face.

Assessments

Assessment elementComments% ILO*
tutorial exercises/assignmentequivalent to 1000 words10 05
one 1-hour mid semester test20 01, 02, 03, 04
one 3-hour final examinationHurdle requirement: Students must achieve at least 40% in the final examination as well as an overall 50% for the unit.70 01, 02, 03, 04

Sydney, 2015, ACN Summer Semester, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorSeema Miglani

Class requirements

Lecture Week: 45 - 05
One 2.0 hours lecture per week on weekdays during the day from week 45 to week 05 and delivered via face-to-face.

Tutorial Week: 45 - 05
One 1.0 hours tutorial per week on weekdays during the day from week 45 to week 05 and delivered via face-to-face.

Assessments

Assessment elementComments% ILO*
tutorial exercises/assignmentequivalent to 1000 words10 05
one 1-hour mid semester test20 01, 02, 03, 04
one 3-hour final examinationHurdle requirement: Students must achieve at least 40% in the final examination as well as an overall 50% for the unit.70 01, 02, 03, 04