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The University of New England is the only Australian public university to be awarded the maximum 5 stars for Overall Experience by the Good Universities Guide, 13 years in a row. UNE has delivered distance education since 1955—that’s longer than any other Australian university. Perhaps that’s why students continue to rate UNE so highly for student satisfaction and teaching quality. With over 170 degrees offered online, and more than 20,000 online students, UNE is the expert in online education.
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Upon completion of this subject, students will be able to:
- demonstrate an advanced and integrated understanding of auditing practice with depth in audit procedures and apply this to financial statements;
- use a range of cognitive, communication and research skills to investigate, analyse, synthesise and reflect critically on relevant concepts and professional decisions in auditing;
- work collaboratively to plan and execute tasks to enhance professional knowledge and skills and reflect on their own performance in the group setting;
- demonstrate an advanced knowledge of the ethical and legal obligations of the auditor, the societal roles and responsibilities of the auditor;
- apply research skills to undertake a critical literature review; and
- demonstrate an advanced knowledge of the issues associated with sample selection.
- Topics will be available to enrolled students in the subjects Learning Management System site approximately one week prior to the commencement of the teaching period.
You must either have successfully completed the following subject(s) before starting this subject, or currently be enrolled in the following subject(s) in a prior study period; or enrol in the following subject(s) to study prior to this subject:
Please note that your enrolment in this subject is conditional on successful completion of these prerequisite subject(s). If you study the prerequisite subject(s) in the study period immediately prior to studying this subject, your result for the prerequisite subject(s) will not be finalised prior to the close of enrolment. In this situation, should you not complete your prerequisite subject(s) successfully you should not continue with your enrolment in this subject. If you are currently enrolled in the prerequisite subject(s) and believe you may not complete these all successfully, it is your responsibility to reschedule your study of this subject to give you time to re-attempt the prerequisite subject(s)
- EquipmentDetails - Headphones or speakers (required to listen to lectures and other media) Headset, including microphone (highly recommended) Webcam (may be required for participation in virtual classrooms and/or media presentations).
- SoftwareDetails - It is essential for students to have reliable internet access in order to participate in and complete your units, regardless of whether they contain an on campus attendance or intensive school component. For additional information please visit UNE Hardware Requirements: https://www.une.edu.au/current-students/support/it-services/hardware
- TravelDetails - Travel may be required to attend the Final Examination for this subject.
- OtherDetails -
Textbook information is not available until approximately 8 weeks prior to the commencement of the Teaching period.
Students are expected to purchase prescribed material.
Textbook requirements may vary from one teaching period to the next.
Where calculators are permitted in examinations, it must be selected from an approved list, which can be accessed from the Further Information link below.
This subject introduces students to the major conceptual and technical aspects of auditing. Accordingly, the unit provides insight into: the auditor's legal and societal role, the ethical considerations for auditing, professional auditing techniques; and contemporary auditing issues.
Teamwork Project/Essay: 2,000 words; 20%; LOs 2 and 3 Literature Review: 1,500 words; 10%; LOs 2 and 5 Quizzes: 2,000 words; 20%; LOs 1 and 4 Final Examination: 50%; LOs 1, 2, 4 and 6. Students must obtain at least 50% in the examination (and at least 50% overall) to receive a pass or better in the unit. UNE manages supervised exams associated with your UNE subjects. Prior to census date, UNE releases exam timetables. They’ll email important exam information directly to your UNE email address.
- Teamwork Project/Essay (20%%)
- Literature Review (10%%)
- Quizzes (20%%)
- Final Examination (50%%)