ACC331 Auditing and Assurance Services (8)

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.

Subject Outlines
Current CSU students can view Subject Outlines for recent sessions. Please note that Subject Outlines and assessment tasks are updated each session.


Session 1 (30)
On Campus
Albury-Wodonga Campus
Bathurst Campus
CSU Study Centre Melbourne
CSU Study Centre Sydney
Port Macquarie Campus
Wagga Wagga Campus
Wagga Wagga Campus
Session 2 (60)
Wagga Wagga Campus
Session 3 (90)
Bathurst Campus

Continuing students should consult the SAL for current offering details: ACC331. Where differences exist between the Handbook and the SAL, the SAL should be taken as containing the correct subject offering details.

Subject Information

Grading System



One session


School of Accounting and Finance

Enrolment Restrictions

Students who have successfully completed RMBU 3644 (equivalent Sydney University Orange Campus subject) are eligible to enrol as they have met the pre requisite requirements.

Not available to students who have completed ACC381.

Assumed Knowledge


Incompatible Subjects


Learning Outcomes

Upon successful completion of this subject, students should:
  • be able to explain the role of assurance services and providers;
  • be able to identify and evaluate the influences on the audit processes, including the Corporations Act, Common Law, Australian and International professional standards, professional bodies and public expectations within a global market;
  • be able to appraise the client's business environment and apply the risk model;
  • be able to explain, select and apply procedures involved in the audit process; and
  • be able to appraise the expanding scope of auditing in the current international business environment.


This subject will cover the following topics:
  • the role of auditing and ethical decision making;
  • overview of assurance concepts and the audit process;
  • audit planning;
  • audit evidence;
  • audit sampling;
  • internal control;
  • substantive procedures - tests of transactions and balances;
  • reporting obligations.


Current Students

For any enquiries about subject selection or course structure please contact Student Central or or phone on 1800 275 278.

Prospective Students

For further information about Charles Sturt University, or this course offering, please contact info.csu on 1800 275 278 (free call within Australia) or enquire online.

The information contained in the 2018 CSU Handbook was accurate at the date of publication: August 2018. The University reserves the right to vary the information at any time without notice.