acc3aud auditing and assurance
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…
Albury-Wodonga, 2015, Semester 2, Day
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorSeema Miglani
Class requirements
LectureWeek: 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 element | Comments | % | ILO* |
|---|---|---|---|
| tutorial exercises/assignment | equivalent to 1000 words | 10 | 05 |
| one 1-hour mid semester test | 20 | 01, 02, 03, 04 | |
| one 3-hour final examination | Hurdle 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
LectureWeek: 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.
TutorialWeek: 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 element | Comments | % | ILO* |
|---|---|---|---|
| tutorial exercises/assignment | equivalent to 1000 words | 10 | 05 |
| one 1-hour mid semester test | 20 | 01, 02, 03, 04 | |
| one 3-hour final examination | Hurdle 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
SeminarWeek: 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 element | Comments | % | ILO* |
|---|---|---|---|
| tutorial exercises/assignment | equivalent to 1000 words | 10 | 05 |
| one 1-hour mid semester test | 20 | 01, 02, 03, 04 | |
| one 3-hour final examination | Hurdle 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
LectureWeek: 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 element | Comments | % | ILO* |
|---|---|---|---|
| tutorial exercises/assignment | equivalent to 1000 words | 10 | 05 |
| one 1-hour mid semester test | 20 | 01, 02, 03, 04 | |
| one 3-hour final examination | Hurdle 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
LectureWeek: 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.
TutorialWeek: 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 element | Comments | % | ILO* |
|---|---|---|---|
| tutorial exercises/assignment | equivalent to 1000 words | 10 | 05 |
| one 1-hour mid semester test | 20 | 01, 02, 03, 04 | |
| one 3-hour final examination | Hurdle 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
LectureWeek: 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 element | Comments | % | ILO* |
|---|---|---|---|
| tutorial exercises/assignment | equivalent to 1000 words | 10 | 05 |
| one 1-hour mid semester test | 20 | 01, 02, 03, 04 | |
| one 3-hour final examination | Hurdle 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
LectureWeek: 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.
TutorialWeek: 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 element | Comments | % | ILO* |
|---|---|---|---|
| tutorial exercises/assignment | equivalent to 1000 words | 10 | 05 |
| one 1-hour mid semester test | 20 | 01, 02, 03, 04 | |
| one 3-hour final examination | Hurdle 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
LectureWeek: 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.
TutorialWeek: 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 element | Comments | % | ILO* |
|---|---|---|---|
| tutorial exercises/assignment | equivalent to 1000 words | 10 | 05 |
| one 1-hour mid semester test | 20 | 01, 02, 03, 04 | |
| one 3-hour final examination | Hurdle 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
TutorialWeek: 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.
LectureWeek: 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 element | Comments | % | ILO* |
|---|---|---|---|
| tutorial exercises/assignment | equivalent to 1000 words | 10 | 05 |
| one 1-hour mid semester test | 20 | 01, 02, 03, 04 | |
| one 3-hour final examination | Hurdle 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
LectureWeek: 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.
TutorialWeek: 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 element | Comments | % | ILO* |
|---|---|---|---|
| tutorial exercises/assignment | equivalent to 1000 words | 10 | 05 |
| one 1-hour mid semester test | 20 | 01, 02, 03, 04 | |
| one 3-hour final examination | Hurdle 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
LectureWeek: 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.
TutorialWeek: 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 element | Comments | % | ILO* |
|---|---|---|---|
| tutorial exercises/assignment | equivalent to 1000 words | 10 | 05 |
| one 1-hour mid semester test | 20 | 01, 02, 03, 04 | |
| one 3-hour final examination | Hurdle 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 |