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Unit of Study ACCT3004 Auditing (2024)
Future students:
T: 1800 626 481
E: Email your enquiry here
Current students:
Contact: Faculty of Business, Law and Arts
Students studying at an education collaboration:
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View previous years of our unitsUnit Snapshot
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Unit type
UG Coursework Unit
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Credit points
12
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Faculty & College
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Placement
No
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Pre-requisites
Learning outcomes
Unit Learning Outcomes express learning achievement in terms of what a student should know, understand and be able to do on completion of a unit. These outcomes are aligned with the graduate attributes. The unit learning outcomes and graduate attributes are also the basis of evaluating prior learning.
On completion of this unit, students should be able to:
understand and apply key auditing standards, ethical code and quality control requirements for audit and assurance engagements within a business entity
analyse the significance of materiality and risk in the audit process for gathering evidence and form audit strategy
discuss the client’s internal controls in the audit process
analyse audit processes to conduct audit and conclude audit opinions.
Teaching and assessment
Prescribed learning resources
- The following Handbook contains the Australian Auditing Standards referred to throughout the unit. Students are encouraged to make use of the most recent edition of the Handbook due to the evolving nature of auditing standards, and, if accessing pdf versions of the individual standards from the AUASB website, to be sure to download the pdfs as required (they are free): CAANZ, 2021, Auditing, Assurance and Ethics Handbook 2021, 16th edn, John Wiley & Sons Ltd, Milton, Queensland. ISBN: 9780730392149.
- The following text is referred to and used throughout the unit, and whilst the e-text is strongly recommended, a much more expensive printed version is available: Moroney, R, Campbell, F & Hamilton, J, 2020, Auditing: A Practical Approach, 4th edn, John Wiley & Sons Ltd, Milton, Queensland. ISBN: 9780730382645.
Access to a computer with a webcam and reliable internet connection.
- The following Handbook contains the Australian Auditing Standards referred to throughout the unit. Students are encouraged to make use of the most recent edition of the Handbook due to the evolving nature of auditing standards, and, if accessing pdf versions of the individual standards from the AUASB website, to be sure to download the pdfs as required (they are free): CAANZ, 2021, Auditing, Assurance and Ethics Handbook 2021, 16th edn, John Wiley & Sons Ltd, Milton, Queensland. ISBN: 9780730392149.
- The following text is referred to and used throughout the unit, and whilst the e-text is strongly recommended, a much more expensive printed version is available: Moroney, R, Campbell, F & Hamilton, J, 2020, Auditing: A Practical Approach, 4th edn, John Wiley & Sons Ltd, Milton, Queensland. ISBN: 9780730382645.
Access to a computer with a webcam and reliable internet connection.
- The following Handbook contains the Australian Auditing Standards referred to throughout the unit. Students are encouraged to make use of the most recent edition of the Handbook due to the evolving nature of auditing standards, and, if accessing pdf versions of the individual standards from the AUASB website, to be sure to download the pdfs as required (they are free): CAANZ, 2021, Auditing, Assurance and Ethics Handbook 2021, 16th edn, John Wiley & Sons Ltd, Milton, Queensland. ISBN: 9780730392149.
- The following text is referred to and used throughout the unit, and whilst the e-text is strongly recommended, a much more expensive printed version is available: Moroney, R, Campbell, F & Hamilton, J, 2020, Auditing: A Practical Approach, 4th edn, John Wiley & Sons Ltd, Milton, Queensland. ISBN: 9780730382645.
Access to a computer with a webcam and reliable internet connection.
Prescribed Learning Resources may change in future Teaching Periods.
Fee information
Domestic
Commonwealth Supported courses
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