Auditing Theory and Practice
Your upfront cost: $0
Subjects may require attendance
- 20 Sep 2021
The University of South Australia, UniSA, is ranked in the top 10 universities nationally and amongst the very best young universities in the world. They offer over 200 world-class degrees that are informed by industry and delivered with a highly practical approach to teaching and learning. In fact, they are South Australia’s number one university for graduate careers. They are a valuable partner with Open Universities Australia.
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By the end of this 10-week course, you’ll be able to:
- Analyse the nature and purpose of auditing, the concept of true and fair in connection with financial statements and public expectations of audit reports.
- Explain the duties, responsibilities and liabilities of auditors in the current business environment.
- Identify the fundamentals of audit planning, audit risk and materiality
- Describe the methodology involved in the review, documentation, and evaluation of internal controls in accounting systems.
- Describe the process of compiling an audit report and completing an audit engagement and make professional recommendations.
- The nature of auditing and the auditing process
- Professional ethics and the accounting profession
- Initial planning - the audit strategy
- Materiality and risk
- Internal controls
- Preparing the audit program
- Audit of the sales and collection cycle
- Completing the audit
- Legal liability of auditors
No eligibility requirements
No additional requirements
Explore advanced concepts and current challenges related to the external audit function and its role in business and the legal environment. Learn about auditing techniques, procedures, and standards applied in auditing practice.
Study the latest legislation (including company and taxation law), local and international auditing and accounting standards, auditing techniques, technology used in the industry, and accounting and internal control systems.
Whether you seek a career in general business or in the auditing profession, this course gives you an insight into the function of auditors.
UniSA Online’s 10-week short courses give you the flexibility to upskill in a certain area, stay current with developments in your field, diversify your knowledge, or even explore a new direction in your career – without having to commit to the time and cost of a full university degree.
Delivered 100% online, you’ll be able to study where and when it suits you. Access online academic and student support seven days a week, fit study around work and life commitments, view learning resources 24/7, and log in to the interactive online environment anywhere, any time and on any device.
This is a third-year course from UniSA Online’s Accounting degree. Please note: you are responsible for completing any relevant prerequisite courses before enrolling in this course.
- 2000 words (40%)
- 3 hours (60%)
Current study term: 19 Sep 21 to 26 Nov 21
Check the learning management system (LMS) of your university for textbook details.