Key facts
UNE unit code: AFM319
*You are viewing the 2025 version of this unit which may be subject to change in future.
- Trimester 1 - On Campus
- Trimester 1 - Online
- Armidale Campus
- Yes
- No
- Yes
- 6
Unit information
Building on your understanding of financial accounting and reporting requirements for organisations of varying complexity, this unit introduces you to the major conceptual and technical aspects of contemporary auditing.
Studying this unit, you will explore the societal roles and responsibilities of auditors, including ethical and legal obligations.
You will examine professional auditing techniques, learn how to apply these techniques to financial statements, and analyse issues associated with sample selection.
Offerings
For further information about UNE's teaching periods, please go to Principal Dates.
| Teaching period | Mode/location |
|---|---|
| Trimester 1 | On Campus, Armidale Campus |
| Trimester 1 | Online |
*Offering is subject to availability
Intensive schools
There are no intensive schools required for this unit.
Enrolment rules
Notes
Please refer to the student handbook for current details on this unit.
Unit coordinator(s)
Learning outcomes
Upon completion of this unit, students will be able to:
- demonstrate a broad and coherent knowledge of auditing practice with depth in audit procedures and apply this to financial statements;
- use a range of cognitive and communication skills to review, analyse, consolidate and synthesise relevant information to draw from a range of sources in order to demonstrate critical thinking and judgement;
- work collaboratively to plan and execute tasks to enhance professional knowledge and skills;
- demonstrate an understanding of the ethical and legal obligations of the auditor, the societal roles and responsibilities of the auditor; and
- demonstrate coherent knowledge of the issues associated with sample selection.
Assessment information
Assessments are subject to change up to 8 weeks prior to the start of the teaching period in which you are undertaking the unit.
| Title | Must Complete | Weight | Offerings | Assessment Notes |
|---|---|---|---|---|
| Assignment 1 | Yes | 25% | All offerings | Teamwork project/essay. No. Words: 2000 |
| Online Assessment | Yes | 15% | All offerings | There are three quizzes, each comprised of twenty-five multiple choice questions. Students must complete all three quizzes (each quiz is worth 5%). |
| Online participation | No | 10% | All offerings | Students must participate/discuss questions asked in Moodle each week. |
| Final Examination | Yes | 50% | All offerings | Students must obtain at least 50% in the examination (and at least 50% overall) to receive a pass (or better) in the unit. |
Learning resources
Textbooks are subject to change up to 8 weeks prior to the start of the teaching period in which you are undertaking the unit.
Note: Students are expected to purchase prescribed material. Please note that textbook requirements may vary from one teaching period to the next.
Auditing & Assurance Services in Australia’
ISBN: 9781760421977
Gay, G. and Simnett, R., McGraw Hill 7th ed. 2018
Text refers to: All offerings
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Studying online
At UNE we know it takes more than just being online to be a great online university. It takes time and experience. We pioneered distance education for working adults back in the 1950s, so we’ve been doing this longer than any other Australian university.
We understand the challenges faced by busy adults studying at home. We know that a vital part of online study is your engagement with the learning community. Communication with your classmates, teaching staff and university support staff will enhance your study experience and ensure that your skills extend beyond the subject matter. UNE’s teaching staff are experts in their field which is why UNE consistently receives five stars from students for teaching quality, support and overall experience.*
*The Good Universities Guide
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