AFM312 Auditing
Updated: 19 March 2007| Credit Points | 6 | |||||||||
| Offering |
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| Online level | Level C - Internet access required | |||||||||
| Intensive School(s) |
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| Supervised Exam | There is a UNE Supervised Examination held at the end of the teaching period in which you are enrolled. | |||||||||
| Pre-requisites | AFM 211 | |||||||||
| Co-requisites | None | |||||||||
| Restrictions | None | |||||||||
| Notes | None | |||||||||
| Combined Units | None | |||||||||
| Coordinator(s) | Robert Shannon (rshannon@une.edu.au) | |||||||||
| Unit Description |
A unit of lectures and tutorials designed to introduce students to the major conceptual and technical aspects of auditing. Topics include the nature and history of auditing, statutory audit requirements, legal responsibilities of the auditor, auditing standards, professional ethics, internal control, statistical sampling, EDP auditing, verification techniques and audit reports. |
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| Prescribed Material Mandatory |
Textbook information is only available from 2008 units onwards. | |||||||||
| Recommended Material Optional |
Textbook information is only available from 2008 units onwards. | |||||||||
| Disclaimer | Unit information may be subject to change prior to commencement of the teaching period. |
