ADVANCED AUDITING AND ASSURANCE SERVICES

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Overview

This subject seeks to enhance your understanding of the nature and purpose of auditing and the responsibilities of auditors in fulfilling their duties in the context of reporting quality information to stakeholders. You will explore underlying concepts and objectives of auditing, including the role of auditors in governance and sustainability.

Portfolio

Arts, Social Sciences & Commerce (Pre 2022)

School

Subject coordinator

Seema Miglani

Subject type

Postgraduate

Year level

Year Level 5 - Masters

AQF level

Level 9 - Masters Degree

Available as elective

Available to study abroad / exchange students

Capstone subject
Capstones provide students with a way of integrating and applying knowledge and skills gained throughout their course.

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Subject instances

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Career ready

Work based learning (placement):No

Graduate capabilities

COMMUNICATION - Communicating and Influencing

DISCIPLINE KNOWLEDGE AND SKILLS

INQUIRY AND ANALYSIS - Creativity and Innovation

INQUIRY AND ANALYSIS - Critical Thinking and Problem Solving

INQUIRY AND ANALYSIS - Research and Evidence-Based Inquiry

PERSONAL AND PROFESSIONAL - Ethical and Social Responsibility

PERSONAL AND PROFESSIONAL - Leadership and Teamwork

Subject intended learning outcomes

On successful completion you will be able to:

Demonstrate an understanding of the role of the auditors by explaining the different types of audit and assurance services.

Identify the ethical issues for the audit professional and propose an appropriate course of action to resolve any dilemmas.

Critically evaluate the impact of risk and materiality in conducting a financial statement audit.

Analyse and evaluate the internal controls and substantive testing procedures in conducting a financial statement audit.

Critically evaluate the evidence gathered during the auditing process and propose an appropriate audit opinion.

Interpret the relevant auditing standards and statutory provisions and apply them appropriately to the relevant audit situation.

Handbook