Auditing Theory and Practice
UndergraduateUSA-ACCT30122025
Enrolments for this course are closed, but you may have other options to start studying now. Book a consultation to learn more.
- Study method
- 100% online
- Assessments
- 100% online
- Entry requirements
- No ATAR needed, No prior study
- Duration
- 10 weeks
- Start dates
- 13 Jan 2025,
- 30 June 2025
- Loan available
- FEE-HELP available
Auditing Theory and Practice
About this subject
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.
- Demonstrate UniSA Business Enterprise Skills in the context of the Accounting discipline: i) Self Management (intermediate level); and ii) Ethical Awareness (advanced level).
- The Nature of Auditing and the Auditing Process
- Professional Ethics and the Accounting Profession
- Initial Planning - The Audit Strategy
- Materiality and Risk
- Internal Control and Control Risk
- The Audit Program
- Auditing the Sales and Collections Cycle and Finalising Balances
- Completing the Audit
- Auditor Liability
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.
This is a third-year course from UniSA Online’s Accounting degree. When studying this course as a "single subject", prior knowledge from ACCT 2015 or equivalent will support your success.
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.
Should your course have an exam it will be scheduled for Australian Central Standard Time or Australian Central Daylight Time, depending on the time of the year.
- Multiple (Case study x 2) (50%)
- Examination (50%)
For textbook details check your university's handbook, website or learning management system (LMS).
The University of South Australia (UniSA) is ranked as one of the best young universities in the world, and is the number one university in Australia for graduate employability. UniSA offers over 200 world-class degrees that are informed by industry and delivered with a highly practical approach to teaching and learning, and is a valuable partner with Open Universities Australia.
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- 22
Entry requirements
No entry requirements
Additional requirements
- Other requirements - Students must be aged 17 or older by the time teaching commences for their course of study, in accordance with UniSA’s Selection and entry to programs policy.
Study load
- 0.125 EFTSL
- This is in the range of 10 to 12 hours of study each week.
Equivalent full time study load (EFTSL) is one way to calculate your study load. One (1.0) EFTSL is equivalent to a full-time study load for one year.
Find out more information on Commonwealth Loans to understand what this means to your eligibility for financial support.
Why study a single subject?
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Gain Uni credit
Most single subjects are part of a full degree. That means if you’re keen to keep learning, you can gain credit for the subjects you’ve successfully completed.
Single subject FAQs
What’s a single subject?
Single subjects are the individual components that make up a degree. With Open Universities Australia, you’re able to study many of them as stand-alone subjects, including postgraduate single subjects, without having to commit to a degree.
Each of your subjects will be held over the course of a study term, and they’ll usually require 10 to 12 hours of study each week. Subjects are identified by a title and a code, for example, Developmental Psychology, PSY20007.
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If that degree allows entry via undergraduate subjects, there will be information about this under the Entry Requirements section. You will find a list of 2-4 open enrolment subjects you need to successfully complete to qualify for admission into that qualification.
Once you pass those subjects, you will satisfy the academic requirements for the degree, and you can apply for entry.
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Your university will get in touch with you via email to confirm whether or not your application has been successful.
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