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Auditing and Assurance Services - ACCG340
This unit examines auditing and assurance and the concepts which underlie these services. The unit focuses on financial statement audits conducted under the provisions of the Corporations Act 2001, although other assurance services will also be examined within the unit. Students develop an understanding of the key aspects of an audit and judgements involved in identifying, analysing and responding to specific audit risks typically within case based scenarios. The ability to identify and gather sufficient, appropriate audit evidence and to form appropriate audit conclusions based on the evaluation of that evidence will also be developed. Students in this unit will develop professional judgement and decision making skills and graduate capabilities of critical, analytical and integrative thinking and problem solving. These are valuable skills beyond the specific area of auditing.
| Credit Points: | 3 |
| When Offered: | S1 Day - Session 1, North Ryde, Day S1 Evening - Session 1, North Ryde, Evening S2 Day - Session 2, North Ryde, Day S2 Evening - Session 2, North Ryde, Evening S3 Day - Session 3, December 2014 - February 2015, North Ryde, Day MQC1 Day - Macquarie City Campus Study Period 1, Undergraduate, Day, March to June MQC1 Evening - Macquarie City Campus Study Period 1, Undergraduate, Evening, March to June MQC2 Day - Macquarie City Campus Study Period 2, Undergraduate, Day, July to October MQC2 Evening - Macquarie City Campus Study Period 2, Undergraduate, Evening, July to October MQC3 Day - Macquarie City Campus Study Period 3, Undergraduate, Day, November to February MQC3 Evening - Macquarie City Campus Study Period 3, Undergraduate, Evening, November to February |
| Staff Contact(s): | Accounting and corporate governance staff |
| Prerequisites: |
39cp including [(ACCG308(P) or ACCG310(P)) and (ACCG250(P) or ACCG251(P))] |
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| NCCW(s): | |
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| Assessed As: | Graded |
| Offered By: | Department of Accounting and Corporate Governance Faculty of Business and Economics |
Timetable Information
For unit timetable information and session dates for external offerings please visit the Timetables@Macquarie Website.