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AFM312 Auditing

Updated: 16 August 2010
Credit Points 6
Offering
Responsible Campus Teaching Period Mode of Study Online Level
Armidale Semester 2 Off Campus C - Internet access required
Armidale Semester 2 On Campus C - Internet access required
TOP Sydney Semester 2 On Campus 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) Dessalegn Mihret (dmihret@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

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
Auditing and Assurance Services in Australia
ISBN: 9780070286740
Gay, G. and Simnett, R., McGraw-Hill 4th ed. 2010
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, Assurance and Ethics Handbook
ISBN: 9781442519763
CPA Australia, Pearson Education 2010
Note: OR John Wiley (ISBN 9781442519763). Available from Dixson Library, UNE
Text refers to: Semester 2 and TOP Semester 2 , On and Off Campus
Disclaimer Unit information may be subject to change prior to commencement of the teaching period.
Assessment
Title Exam Length Weight Mode No. Words
Assignment 1 30% On/Off Campus 4000
Relates to Learning Outcomes (LO) and Graduate Attributes (GA)
LO: 1, 2 and 4 GA: 1, 2, 3, 4, 6 and 7
Tutorial 10% On Campus
Assessment Notes
Tutorial participation
Relates to Learning Outcomes (LO) and Graduate Attributes (GA)
LO: 1, 2, 3 and 4 GA: 1, 2, 3, 4, 6 and 7
Final Examination 2 hrs 60% On Campus
Relates to Learning Outcomes (LO) and Graduate Attributes (GA)
LO: 1, 2, 3 and 4 GA: 1, 2, 3, 4, 6 and 7
Final Examination 2 hrs 70% Off Campus
Relates to Learning Outcomes (LO) and Graduate Attributes (GA)
LO: 1, 2, 3 and 4 GA: 1, 2, 3, 4, 6 and 7

Learning Outcomes (LO) Upon completion of this unit, students will be able to:
  1. explain the conceptional underlying theory of auditing;
  2. describe the legal and societal roles and responsibilities of the auditor
  3. apply auditing techniques; and
  4. discuss contemporary auditing issues.

Graduate Attributes (GA)
Attribute Taught Assessed Practised
1 Knowledge of a Discipline
 True True True
2 Communication Skills
 True True True
3 Global Perspectives
 True True
4 Information Literacy
 True True True
5 Life-Long Learning
 True
6 Problem Solving
 True True True
7 Social Responsibility
 True True
   

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