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GSB644 Auditing

Updated: 17 May 2010
Credit Points 6
Offering
Responsible Campus Teaching Period Mode of Study Online Level
Armidale Trimester 1 Off Campus C - Internet access required
ISBT Melbourne ISBT Semester 2 On Campus C - Internet access required
ISBT Melbourne ISBT Summer On Campus C - Internet access required
ISBT Sydney ISBT Semester 1 On Campus C - Internet access required
ISBT Sydney ISBT Semester 2 On Campus C - Internet access required
ISBT Sydney ISBT Summer On Campus C - Internet access required
TOP Sydney TOP - Trimester 1 On Campus C - Internet access required
TOP Sydney TOP - Trimester 2 On Campus C - Internet access required
TOP Sydney TOP - Trimester 3 On Campus C - Internet access required
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 GSB701 and candidature in GradCertAcct or GradDipAcct or GradCertMgt or GradDipMgt or MBA or MBus or MPA or MPABus
Co-requisites None
Restrictions MBA644
Notes None
Combined Units None
Coordinator(s) Dessalegn Mihret (dmihret@une.edu.au)
Unit Description

This unit introduces students to the major conceptual and technical aspects of auditing. Accordingly, the unit attempts to provide insight into: the auditor's legal and societal role; the underlying conceptual theory of auditing; professional auditing techniques; and contemporary auditing issues.
Prescribed Material
Mandatory 		Text(s):

Note: Students are expected to purchase prescribed material

Auditing, Assurance and Ethics Handbook
ISBN: 9781442507692
CPA Australia, Pearson Education 2009
Note: Or ICAA book
Text refers to: Trimester 1; ISBT Semesters 1,2 and Summer; TOP Trimesters 1,2 and 3 , On and Off Campus
Auditing and Assurance Handbook
ISBN: 9780470820384
ICAA, John Wiley and Sons Ltd 2009
Note: OR CPA Australia book
Text refers to: Trimester 1; ISBT Semesters 1,2 and Summer; TOP Trimesters 1,2 and 3 , 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: Trimester 1; ISBT Semesters 1,2 and Summer; TOP Trimesters 1,2 and 3 , 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% Off Campus 1500
Relates to Learning Outcomes (LO) and Graduate Attributes (GA)
LO: 1, 2, 3, 4 GA: 1, 2, 3, 4, 6, 7
Assignment 1 10% ISBT/TOP On Campus 600
Assessment Notes
Review question
Relates to Learning Outcomes (LO) and Graduate Attributes (GA)
LO: 1, 2, 3, 4 GA: 1, 2, 3, 4, 6, 7
Assignment 2 20% ISBT/TOP On Campus 1200
Assessment Notes
Discussion problem
Relates to Learning Outcomes (LO) and Graduate Attributes (GA)
LO: 1, 2, 3, 4 GA: 1, 2, 3, 4, 6, 7
Final Examination 2 hrs 70% ISBT/TOP On Campus
Relates to Learning Outcomes (LO) and Graduate Attributes (GA)
LO: 1, 2, 3, 4 GA: 1, 2, 3, 4, 6, 7
Final Examination 2 hrs 70% Off Campus
Relates to Learning Outcomes (LO) and Graduate Attributes (GA)
LO: 1, 2, 3, 4 GA: 1, 2, 3, 4, 6, 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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