ACC331 Auditing & 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 ACC381.
This subject 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.