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GSB604 Issues in Auditing and Professional Practice

Updated: 09 December 2009
Credit Points 6
Offering
Responsible Campus Teaching Period Mode of Study Online Level
Armidale Trimester 1 Off Campus D - Comp/internet essential
Intensive School(s) None
Supervised Exam There is a UNE Supervised Examination held at the end of the teaching period in which you are enrolled.
Pre-requisites candidature in GradCertProfAcc or MCom or MCom(ProfAcc) or MBusRes or MBusResHons
Co-requisites None
Restrictions AFM512
Notes None
Combined Units None
Coordinator(s) John Whitman (jwhitman@une.edu.au)
Unit Description

This unit focuses on contemporary auditing issues, emphasising the development of auditing regulation and the increasing role played by government regulatory agencies. The relationship between the external audit of companies and corporate government practice is a major theme in the unit.
Prescribed Material
Mandatory 		Text(s):

Note: Students are expected to purchase prescribed material

Readings in Auditing
ISBN: 9780470814260
Johnson, R. (ed), John Wiley Vol 2. 2007
Text refers to: Trimester 1 , 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 35% 2000
Relates to Learning Outcomes (LO) and Graduate Attributes (GA)
LO: 1-3 GA 1-4,7
Online Assessment 25% 1600
Relates to Learning Outcomes (LO) and Graduate Attributes (GA)
LO: 1-3 GA: 1-4,7
Final Examination 2 hrs 40%
Relates to Learning Outcomes (LO) and Graduate Attributes (GA)
LO: 1-3 GA: 1-4, 7

Learning Outcomes (LO) Upon completion of this unit, students will be able to:
  1. demonstrate an advanced understanding of the auditor's professional and societal role;
  2. demonstrate an understanding of and a capacity to discuss contemporary auditing issues which face the auditing and accounting profession; and
  3. demonstrate an awareness of the distinction and connection between auditing as a discipline and as a social phenomenon.

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

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