AUDITING AND ASSURANCE
ACC3AUD
2019
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.
School: La Trobe Business School
Credit points: 15
Subject Co-ordinator: Seema Miglani
Available to Study Abroad Students: Yes
Subject year level: Year Level 3 - UG
Exchange Students: Yes
Subject particulars
Subject rules
Prerequisites: ACC2CRE
Co-requisites: N/A
Incompatible subjects: N/A
Equivalent subjects: N/A
Special conditions: N/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)
Albury-Wodonga, 2019, Semester 1, Blended
Overview
Online enrolment: Yes
Maximum enrolment size: N/A
Enrolment information:
Subject Instance Co-ordinator: Seema 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* |
|---|---|---|---|
| Two in-class assessments (equivalent to 1,000 words) | Two in-class assessments will be held in the workshops. Each assessment will be worth 10% of the final assessment for this subject. | 20 | 01, 02, 03, 04 |
| One group assignment (equivalent to 1,500 words in total) | 3 students per group, 500 words per student | 20 | 01, 02, 03, 04, 05 |
| One 3-hour final examination (equivalent to 3,000 words) | 60 | 01, 02, 03, 04, 05 |
Bendigo, 2019, Semester 1, Blended
Overview
Online enrolment: Yes
Maximum enrolment size: N/A
Enrolment information:
Subject Instance Co-ordinator: Seema 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* |
|---|---|---|---|
| Two in-class assessments (equivalent to 1,000 words) | Two in-class assessments will be held in the workshops. Each assessment will be worth 10% of the final assessment for this subject. | 20 | 01, 02, 03, 04 |
| One group assignment (equivalent to 1,500 words in total) | 3 students per group, 500 words per student | 20 | 01, 02, 03, 04, 05 |
| One 3-hour final examination (equivalent to 3,000 words) | 60 | 01, 02, 03, 04, 05 |
Chisholm311(ChisholmInstitute), 2019, Semester 1, Blended
Overview
Online enrolment: Yes
Maximum enrolment size: N/A
Enrolment information:
Subject Instance Co-ordinator: Seema 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* |
|---|---|---|---|
| Two in-class assessments (equivalent to 1,000 words) | Two in-class assessments will be held in the workshops. Each assessment will be worth 10% of the final assessment for this subject. | 20 | 01, 02, 03, 04 |
| One group assignment (equivalent to 1,500 words in total) | 3 students per group, 500 words per student | 20 | 01, 02, 03, 04, 05 |
| One 3-hour final examination (equivalent to 3,000 words) | 60 | 01, 02, 03, 04, 05 |
Chisholm311(ChisholmInstitute), 2019, Semester 2, Blended
Overview
Online enrolment: Yes
Maximum enrolment size: N/A
Enrolment information:
Subject Instance Co-ordinator: Seema Miglani
Class requirements
WorkShopWeek: 31 - 43
One 2.0 hours workshop per week 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* |
|---|---|---|---|
| Two in-class assessments (equivalent to 1,000 words) | Two in-class assessments will be held in the workshops. Each assessment will be worth 10% of the final assessment for this subject. | 20 | 01, 02, 03, 04 |
| One group assignment (equivalent to 1,500 words in total) | 3 students per group, 500 words per student | 20 | 01, 02, 03, 04, 05 |
| One 3-hour final examination (equivalent to 3,000 words) | 60 | 01, 02, 03, 04, 05 |
Melbourne, 2019, Semester 1, Blended
Overview
Online enrolment: Yes
Maximum enrolment size: N/A
Enrolment information:
Subject Instance Co-ordinator: Seema 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* |
|---|---|---|---|
| Two in-class assessments (equivalent to 1,000 words) | Two in-class assessments will be held in the workshops. Each assessment will be worth 10% of the final assessment for this subject. | 20 | 01, 02, 03, 04 |
| One group assignment (equivalent to 1,500 words in total) | 3 students per group, 500 words per student | 20 | 01, 02, 03, 04, 05 |
| One 3-hour final examination (equivalent to 3,000 words) | 60 | 01, 02, 03, 04, 05 |
Melbourne, 2019, Semester 2, Blended
Overview
Online enrolment: Yes
Maximum enrolment size: N/A
Enrolment information:
Subject Instance Co-ordinator: Seema Miglani
Class requirements
WorkShopWeek: 31 - 43
One 2.0 hours workshop per week 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* |
|---|---|---|---|
| Two in-class assessments (equivalent to 1,000 words) | Two in-class assessments will be held in the workshops. Each assessment will be worth 10% of the final assessment for this subject. | 20 | 01, 02, 03, 04 |
| One group assignment (equivalent to 1,500 words in total) | 3 students per group, 500 words per student | 20 | 01, 02, 03, 04, 05 |
| One 3-hour final examination (equivalent to 3,000 words) | 60 | 01, 02, 03, 04, 05 |
Mildura, 2019, Semester 1, Blended
Overview
Online enrolment: Yes
Maximum enrolment size: N/A
Enrolment information:
Subject Instance Co-ordinator: Seema 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* |
|---|---|---|---|
| Two in-class assessments (equivalent to 1,000 words) | Two in-class assessments will be held in the workshops. Each assessment will be worth 10% of the final assessment for this subject. | 20 | 01, 02, 03, 04 |
| One group assignment (equivalent to 1,500 words in total) | 3 students per group, 500 words per student | 20 | 01, 02, 03, 04, 05 |
| One 3-hour final examination (equivalent to 3,000 words) | 60 | 01, 02, 03, 04, 05 |
Shepparton, 2019, Semester 1, Blended
Overview
Online enrolment: Yes
Maximum enrolment size: N/A
Enrolment information:
Subject Instance Co-ordinator: Seema Miglani
Class requirements
WorkShopWeek: 10 - 22
One 2.0 hours workshop per week 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 element | Comments | % | ILO* |
|---|---|---|---|
| Two in-class assessments (equivalent to 1,000 words) | Two in-class assessments will be held in the workshops. Each assessment will be worth 10% of the final assessment for this subject. | 20 | 01, 02, 03, 04 |
| One group assignment (equivalent to 1,500 words in total) | 3 students per group, 500 words per student | 20 | 01, 02, 03, 04, 05 |
| One 3-hour final examination (equivalent to 3,000 words) | 60 | 01, 02, 03, 04, 05 |
Sydney, 2019, Study Period 1, Blended
Overview
Online enrolment: Yes
Maximum enrolment size: N/A
Enrolment information:
Subject Instance Co-ordinator: Seema 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* |
|---|---|---|---|
| Two in-class assessments (equivalent to 1,000 words) | Two in-class assessments will be held in the workshops. Each assessment will be worth 10% of the final assessment for this subject. | 20 | 01, 02, 03, 04 |
| One group assignment (equivalent to 1,500 words in total) | 3 students per group, 500 words per student | 20 | 01, 02, 03, 04, 05 |
| One 3-hour final examination (equivalent to 3,000 words) | 60 | 01, 02, 03, 04, 05 |
Sydney, 2019, Study Period 2, Blended
Overview
Online enrolment: Yes
Maximum enrolment size: N/A
Enrolment information:
Subject Instance Co-ordinator: Seema 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* |
|---|---|---|---|
| Two in-class assessments (equivalent to 1,000 words) | Two in-class assessments will be held in the workshops. Each assessment will be worth 10% of the final assessment for this subject. | 20 | 01, 02, 03, 04 |
| One group assignment (equivalent to 1,500 words in total) | 3 students per group, 500 words per student | 20 | 01, 02, 03, 04, 05 |
| One 3-hour final examination (equivalent to 3,000 words) | 60 | 01, 02, 03, 04, 05 |
Sydney, 2019, Study Period 3, Blended
Overview
Online enrolment: Yes
Maximum enrolment size: N/A
Enrolment information:
Subject Instance Co-ordinator: Seema 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* |
|---|---|---|---|
| Two in-class assessments (equivalent to 1,000 words) | Two in-class assessments will be held in the workshops. Each assessment will be worth 10% of the final assessment for this subject. | 20 | 01, 02, 03, 04 |
| One group assignment (equivalent to 1,500 words in total) | 3 students per group, 500 words per student | 20 | 01, 02, 03, 04, 05 |
| One 3-hour final examination (equivalent to 3,000 words) | 60 | 01, 02, 03, 04, 05 |