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ADVANCED AUDITING AND ASSURANCE SERVICES

ACC5AAS

2020

Credit points: 15

Subject outline

This subject seeks to enhance your 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. You will explore underlying concepts and objectives of auditing, including the role of auditors in governance and sustainability.

School: La Trobe Business School (Pre 2022)

Credit points: 15

Subject Co-ordinator: Seema Miglani

Available to Study Abroad/Exchange Students: No

Subject year level: Year Level 5 - Masters

Available as Elective: No

Learning Activities: N/A

Capstone subject: No

Subject particulars

Subject rules

Prerequisites: ACC5CRE

Co-requisites: N/A

Incompatible subjects: N/A

Equivalent subjects: N/A

Quota Management Strategy: N/A

Quota-conditions or rules: N/A

Special conditions: N/A

Minimum credit point requirement: N/A

Assumed knowledge: N/A

Career Ready

Career-focused: No

Work-based learning: No

Self sourced or Uni sourced: N/A

Entire subject or partial subject: N/A

Total hours/days required: N/A

Location of WBL activity (region): N/A

WBL addtional requirements: N/A

Graduate capabilities & intended learning outcomes

Graduate Capabilities

COMMUNICATION - Communicating and Influencing
DISCIPLINE KNOWLEDGE AND SKILLS
INQUIRY AND ANALYSIS - Creativity and Innovation
INQUIRY AND ANALYSIS - Critical Thinking and Problem Solving
INQUIRY AND ANALYSIS - Research and Evidence-Based Inquiry
PERSONAL AND PROFESSIONAL - Ethical and Social Responsibility
PERSONAL AND PROFESSIONAL - Leadership and Teamwork

Intended Learning Outcomes

01. Demonstrate an understanding of the role of the auditors by explaining the different types of audit and assurance services.
02. Identify the ethical issues for the audit professional and propose an appropriate course of action to resolve any dilemmas.
03. Critically evaluate the impact of risk and materiality in conducting a financial statement audit.
04. Analyse and evaluate the internal controls and substantive testing procedures in conducting a financial statement audit.
05. Critically evaluate the evidence gathered during the auditing process and propose an appropriate audit opinion.
06. Interpret the relevant auditing standards and statutory provisions and apply them appropriately to the relevant audit situation.

Melbourne (Bundoora), 2020, Semester 1, Day

Overview

Online enrolment: Yes

Maximum enrolment size: N/A

Subject Instance Co-ordinator: Seema Miglani

Class requirements

LectureWeek: 10 - 22
One 2.00 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 1.00 hour tutorial per week on weekdays during the day from week 11 to week 22 and delivered via face-to-face.

Assessments

Assessment elementCommentsCategoryContributionHurdle%ILO*

One in-class assessment (equivalent to 1,000 words)

N/AOtherIndividualNo20SILO1, SILO2, SILO3, SILO4, SILO5, SILO6

One group assignment (equivalent to 1,000 words per student). 2 students per group, 1,000 words per student

N/AAssignmentGroupNo20SILO1, SILO2, SILO3, SILO4, SILO5, SILO6

One 3-hour final examination (equivalent to 3,000 words)

N/ACentral examIndividualNo60SILO1, SILO2, SILO3, SILO4, SILO5, SILO6

Melbourne (Bundoora), 2020, Semester 2, Day

Overview

Online enrolment: Yes

Maximum enrolment size: N/A

Subject Instance Co-ordinator: Seema Miglani

Class requirements

LectureWeek: 31 - 43
One 2.00 hours lecture per week on weekdays during the day from week 31 to week 43 and delivered via face-to-face.

TutorialWeek: 32 - 43
One 1.00 hour tutorial per week on weekdays during the day from week 32 to week 43 and delivered via face-to-face.

Assessments

Assessment elementCommentsCategoryContributionHurdle%ILO*

One in-class assessment (equivalent to 1,000 words)

N/AOtherIndividualNo20SILO1, SILO2, SILO3, SILO4, SILO5, SILO6

One group assignment (equivalent to 1,000 words per student). 2 students per group, 1,000 words per student

N/AAssignmentGroupNo20SILO1, SILO2, SILO3, SILO4, SILO5, SILO6

One 3-hour final examination (equivalent to 3,000 words)

N/ACentral examIndividualNo60SILO1, SILO2, SILO3, SILO4, SILO5, SILO6

Sydney, 2020, Study period 1, Day

Overview

Online enrolment: Yes

Maximum enrolment size: N/A

Subject Instance Co-ordinator: Seema Miglani

Class requirements

LectureWeek: 10 - 22
One 2.00 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 1.00 hour tutorial per week on weekdays during the day from week 11 to week 22 and delivered via face-to-face.

Assessments

Assessment elementCommentsCategoryContributionHurdle%ILO*

One in-class assessment (equivalent to 1,000 words)

N/AOtherIndividualNo20SILO1, SILO2, SILO3, SILO4, SILO5, SILO6

One group assignment (equivalent to 1,000 words per student). 2 students per group, 1,000 words per student

N/AAssignmentGroupNo20SILO1, SILO2, SILO3, SILO4, SILO5, SILO6

One 3-hour final examination (equivalent to 3,000 words)

N/ACentral examIndividualNo60SILO1, SILO2, SILO3, SILO4, SILO5, SILO6

Sydney, 2020, Study period 2, Day

Overview

Online enrolment: Yes

Maximum enrolment size: N/A

Subject Instance Co-ordinator: Seema Miglani

Class requirements

LectureWeek: 31 - 42
One 2.00 hours lecture per week on weekdays during the day from week 31 to week 42 and delivered via face-to-face.

TutorialWeek: 32 - 42
One 1.00 hour tutorial per week on weekdays during the day from week 32 to week 42 and delivered via face-to-face.

Assessments

Assessment elementCommentsCategoryContributionHurdle%ILO*

One in-class assessment (equivalent to 1,000 words)

N/AOtherIndividualNo20SILO1, SILO2, SILO3, SILO4, SILO5, SILO6

One group assignment (equivalent to 1,000 words per student). 2 students per group, 1,000 words per student

N/AAssignmentGroupNo20SILO1, SILO2, SILO3, SILO4, SILO5, SILO6

One 3-hour final examination (equivalent to 3,000 words)

N/ACentral examIndividualNo60SILO1, SILO2, SILO3, SILO4, SILO5, SILO6