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AFM412 Auditing

Updated: 22 March 2013
Credit Points 6
Offering
Responsible Campus Teaching Period Mode of Study
Armidale Trimester 2 On Campus
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 GradDipFinMgt or MCom
Co-requisites None
Restrictions AFM312
Notes None
Combined Units AFM312 - 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.
Important Information

Where calculators are permitted in examinations, it must be selected from an approved list, which can be accessed from the Further Information link below.

Further information
Materials Textbook information will be displayed approximately 8 weeks prior to the commencement of the teaching period. Please note that textbook requirements may vary from one teaching period to the next.
Disclaimer Unit information may be subject to change prior to commencement of the teaching period.
Assessment Assessment information will be published prior to commencement of the teaching period.
Learning Outcomes (LO) Upon completion of this unit, students will be able to:
  1. explain the underlying conceptual theory of auditing;
  2. identify the legal and societal roles and responsibilities of the auditor;
  3. apply auditing techniques;
  4. demonstrate an understanding of contemporary auditing issues; and
  5. evaluate the relationship between underlying theory and contemporary practice of auditing.

Graduate Attributes (GA)
Attribute Taught Assessed Practised
1 Knowledge of a Discipline
In this unit students learn underlying auditing theory and contemporary auditing concepts and techniques. Auditing knowledge is practised and assessed in Assignment 1, Assignment 2 and the Final Examination. 		True True True
2 Communication Skills
Communication skills are practised in online discussions for the unit as well as in Assignment 1, Assignment 2, the Final Examination and tutorial sessions. 		True True
3 Global Perspectives
Throughout the unit students learn Australian equivalents of International auditing standards. The impact of globalisation of business on the auditing profession is also covered. Global perspectives are assessed. 		True True
4 Information Literacy
Students use the Internet to access the web sites of auditing standard setters to obtain relevant resources to complete learning activities and assessements. 		True True True
6 Problem Solving
In this unit students learn how to make professional judgments to resolve audit issues and make decisions in regard to audit work. Problem solving abilities in the context of auditing are assessed in Assignment 1, Assignment 2, and the Final Examination. Students practise these skills in the unit?s tutorial sessions and online discussion forums. 		True True True
7 Social Responsibility
Students learn auditors? professional responsibility to act ethically and in the public interest. 		True
   

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