Unit name | Auditing |
---|---|
Unit code | EFIM30016 |
Credit points | 20 |
Level of study | H/6 |
Teaching block(s) |
Teaching Block 4 (weeks 1-24) |
Unit director | Dr. Lu |
Open unit status | Not open |
Pre-requisites |
EFIM1NEW2 Fundamentals of Accounting and Finance 1 OR ACCG10052 Introduction to Accounting |
Co-requisites |
None |
School/department | School of Accounting and Finance - Business School |
Faculty | Faculty of Social Sciences and Law |
A theoretical approach to the practical underpinnings of auditing will be adopted which will have significance to both international and domestic students.
Broadly speaking this unit covers four parts: the auditing industry and its surroundings; auditing concepts and techniques, auditing procedures for business functions, and current issues regarding auditing practice.
Aims to equip students with a sound understanding of the theory, principles and practice of auditing, as well as training on methodology and research skills.
Students should be able to:
Lectures and small-group tutorials
Summative assessment: Three-hour closed-book examination in the Summer term: 100%
Formative assessment: Tutorial questions and associated tutorials contributions
Variable from year to year as Auditing Standards are updated.
Indicative reading at time of unit proposal:
Whittington and Pany (2012) Auditing and other assurance services, 18th edition, McGraw-Hill