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Year:

AFM312 Auditing

Credit Points 6
Offering
Responsible Campus Teaching Period Mode of Study
Armidale Semester 2 Off Campus
Armidale Semester 2 On Campus
Online level Level C - Internet access required
Intensive School(s)
Start Finish Attendance Notes
19 September 2008 20 September 2008 Optional
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.

Prescribed Material
Mandatory

Text(s):

Note: Students are expected to purchase prescribed material

Auditing and Assurance Services in Australia
ISBN: 9780074717417
Gay, G. and Simnett, R., McGraw-Hill 3rd revised ed. 2008
Auditing and Assurance Handbook
ISBN: 9780733993596
CPA Australia, Pearson Education 2009
Note: OR John Wiley (ISBN 9780470817001)
Recommended Material
Optional
None
Disclaimer Unit information may be subject to change prior to commencement of the teaching period.
   

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