No offerings have been identified for this subject in 2015
ACC520 Issues in Auditing (8)
Abstract| This subject will enable students to focus on issues relating audit research to practice. Topics covered include the relevance of audit research to practice, the role of auditors in corporate governance, factors influencing audit quality and reputation, the supply and demand of audit services, audit judgement processes and discussion on the changing scope of audit services. |
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+ Subject Availability Modes and Location
Continuing students should consult the SAL for current offering details prior to contacting their course coordinator: ACC520
Where differences exist between the handbook and the SAL, the SAL should be taken as containing the correct subject offering details.
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Subject information| Duration | Grading System | School: |
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| One session | HD/FL | School of Accounting and Finance |
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Learning OutcomesUpon successful completion of this subject, students should:
- be able to discuss the relevance of auditing research to practice
- be able to explain the role of auditors in corporate governance
- be able to identify and discuss factors affecting audit quality and reputation
- be able to compare and contrast the supply and demand of audit services in today's market
- be able to evaluate the decision making processes of auditors in the context of an audit
- be able to assess the changing scope of auditing in today's international business environment
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SyllabusThe subject will cover the following topics:
- Introduction to auditing and auditing research
- The role of audit within corporate governance
- Audit quality
- Audit independence
- The expectations gap
- Auditor decision making
- Experience and expertise in auditor decision making
- Field studies
- Changing scope of audits
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The information contained in the 2015 CSU Handbook was accurate at the date of publication: 01 October 2015. The University reserves the right to vary the information at any time without notice.
