ACC517 Auditing & Control Systems (16)
Enrolment Restriction: Postgraduate students only. Not available to students who have completed ACC507.
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. Topics include: the role and types of auditors; ethics, corporate governance, auditor independence and professional practice; legal responsibilities; audit process; the nature of internal controls and risk management; financial report audits; information system audits, incorporating e-business; and other assurance services, such as performance, quality and forensic audits. The concept of risk management is emphasised as it permeates all functions of management, audit and corporate governance.
Assumed knowledge is consistent with that normally covered in ACC514.