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Year:

AFM312 Auditing

Updated: 26 August 2009
Credit Points 6
Offering
Responsible Campus Teaching Period Mode of Study
Armidale Semester 2 Off Campus
Armidale Semester 2 On Campus
TOP Sydney Semester 1 On Campus
TOP Sydney Semester 2 On Campus
Online level Level C - Internet access required
Intensive School(s)
Start Finish Attendance Notes
N/A N/A Non-Mandatory Intensive school has been cancelled.
Supervised Exam There is a UNE Supervised Examination held at the end of the teaching period in which you are enrolled.
Pre-requisites AFM211
Co-requisites None
Restrictions AFM412
Notes None
Combined Units AFM412 - Auditing
Coordinator(s) Bob Arnull (rarnull@une.edu.au)
Unit Description

This unit introduces 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
Text refers to: Semester 2; TOP Semesters 1 and 2 , On and Off Campus
The Lakeside Company: Case Studies in Auditing
ISBN: 9780131588516
Trussel, J.M. and Frazer, J.D., Pearson Prentice Hall 11th ed. 2008
Text refers to: Semester 2 and TOP Semester 2 , On and Off Campus
Referenced Material
Optional
Text(s):

Note: Reference material is held in the University Library - purchase is optional

Auditing and Assurance Handbook
ISBN: 9780733993596
CPA Australia, Pearson Education 2009
Note: OR John Wiley (ISBN 9780470817001). Available from the Dixson Library, UNE
Text refers to: Semester 2; TOP Semesters 1 and 2 , On and Off Campus
Disclaimer Unit information may be subject to change prior to commencement of the teaching period.
   

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