Handbook
Current students and re-enrolment – 2008
ACC331 Auditing and Assurance Services (8)
Prerequisite: ACC222 or ACC321 or ACC220
Enrolment Restriction: Students who have successfully completed RMBU 3644 are eligble to enrol as they have met the pre requisite requirements.
Not available to students who have completed ACC330.
Not available to students who have completed ACC381.
Adopts a risk-based approach to auditing and assurance services, exploring the practice and theory of auditing as it applies to Australia within a global environment. Emphasis is placed on the application of auditing concepts to financial statement audits. Topics include: the role of auditors; their legal and professional duties: approaches to auditing; the risk-based approach to auditing; the nature of internal controls, audit evidence, the impact of CIS environments and electronic business on audit procedures and audit reporting. Auditing in the public sector, internal auditing and the expanding scope of auditing are reviewed in the latter part of the subject.
This information is for currently enrolled students, and students wishing to re-enrol. Please consult the online course brochures for prospective students looking to enrol in 2008.