ADVANCED AUDITING AND ASSURANCE SERVICES
ACC5AAS
2015
Credit points: 15
Subject outline
This subject seeks to enhance students understanding of the nature and purpose of auditing and the responsibilities of auditors in fulfilling their duties in the context of reporting quality information to stakeholders. Students will explore underlying concepts and objectives of auditing, including the role of auditors in governance and sustainability.
School: La Trobe Business School
Credit points: 15
Subject Co-ordinator: Biserka Siladi
Available to Study Abroad Students: No
Subject year level: Year Level 5 - Masters
Exchange Students: No
Subject particulars
Subject rules
Prerequisites: ACC5AFM and ACC5FAS
Co-requisites: N/A
Incompatible subjects: N/A
Equivalent subjects: N/A
Special conditions: N/A
Learning resources
Readings
| Resource Type | Title | Resource Requirement | Author and Year | Publisher |
|---|---|---|---|---|
| Readings | N/A | Prescribed | To be advised | N/A |
Graduate capabilities & intended learning outcomes
01. Understand and explain the underlying concepts and functions of auditing and assurance services.
- Activities:
- Lecture and tutorials
02. Discuss the nature of ethics and governance in auditing and assurance services.
- Activities:
- Lecture and tutorials
03. Identify and evaluate circumstances of audit risk and business risk.
- Activities:
- Lecture and tutorials
04. Understand the internal control testing procedures.
- Activities:
- Lecture and tutorials
05. Describe the process of finalizing the audit
- Activities:
- Lecture and tutorials
06. Discuss the auditors# role in providing assurance on a variety of services.
- Activities:
- Lecture and tutorials
Melbourne, 2015, Semester 1, Day
Overview
Online enrolment: Yes
Maximum enrolment size: N/A
Enrolment information:
Subject Instance Co-ordinator: Biserka Siladi
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: 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* |
|---|---|---|---|
| Mid-Semester Test | 20 | 01, 02, 03, 04, 05, 06 | |
| Tutorial assessment | 10 | 01, 02, 03, 04, 05, 06 | |
| one 3-hour final examination | Students must achieve at least 40% on the final examinations as well as an overall total of 50% to pass the subject | 70 | 01, 02, 03, 04, 05, 06 |
Melbourne, 2015, Semester 2, Day
Overview
Online enrolment: Yes
Maximum enrolment size: N/A
Enrolment information:
Subject Instance Co-ordinator: Biserka Siladi
Class requirements
TutorialWeek: 32 - 43
One 1.0 hours tutorial per week on weekdays during the day from week 32 to week 43 and delivered via face-to-face.
LectureWeek: 31 - 43
One 2.0 hours lecture per week on weekdays during the day from week 31 to week 43 and delivered via face-to-face.
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| Mid-Semester Test | 20 | 01, 02, 03, 04, 05, 06 | |
| Tutorial assessment | 10 | 01, 02, 03, 04, 05, 06 | |
| one 3-hour final examination | Students must achieve at least 40% on the final examinations as well as an overall total of 50% to pass the subject | 70 | 01, 02, 03, 04, 05, 06 |