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GSB644 Auditing

Updated: 09 December 2009
Credit Points 6
Offering
Responsible Campus Teaching Period Mode of Study Online Level
Armidale Trimester 1 Off 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
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
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 and Assurance Services in Australia
ISBN: 9780074717417
Gay, G. and Simnett, R., McGraw-Hill 3rd ed. revised 2008
Text refers to: Trimester 1; ISBT Semesters 1 and 2; TOP Trimesters 1 and 2 , On and Off Campus
Auditing, Assurance and Ethics Handbook
ISBN: 9781442507692
CPA Australia Pearson Education Australia 2009
Note: Or ICAA book
Text refers to: Trimester 1; ISBT Semesters 1 and 2; TOP Trimesters 1 and 2 , 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 and 2; TOP Trimesters 1 and 2 , On and Off Campus
Disclaimer Offer of some subjects is subject to viability. Information in these unit descriptions is subject to change prior to commencement of semester.
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 False
4 Information Literacy
 True True True
5 Life-Long Learning
 True False False
6 Problem Solving
 True True True
7 Social Responsibility
 True True False
   

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