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 Availability Modes and Location

Session 1
OnlineWagga Wagga Campus
On CampusAlbury-Wodonga Campus
On CampusBathurst Campus
On CampusCSU Study Centre Melbourne
On CampusCSU Study Centre Sydney
On CampusPort Macquarie
On CampusWagga Wagga Campus
Session 2
OnlineWagga Wagga Campus
Session 3
OnlineBathurst 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

Duration Grading System School:
One sessionHD/FLSchool of Accounting and Finance

Assumed Knowledge


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.
Incompatible subject(s)

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.


The 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.


The information contained in the 2018 CSU Handbook was accurate at the date of publication: 07 March 2018. The University reserves the right to vary the information at any time without notice.