Undergraduate | USA-ACCT3012 | 2024
Auditing Theory and Practice
Course information for 2024 intake
View information for 2023 course intakeEnrol today with instant approval and no entry requirements
- Study method
- 100% online
- Assessments
- Subject may require attendance
- Entry requirements
- No ATAR needed,
- No prior study
- Duration
- 10 weeks
Price from
$2,200
Upfront cost
$0
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.
- 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
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.
- Other - 2000 words (50%)
- Invigilated Exam - 3 hours (50%)
For textbook details check your university's handbook, website or learning management system (LMS).
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Entry requirements
No entry requirements
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.
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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
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.
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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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