Enrolments for 2021 have closed.
Audit and Assurance
Postgraduate | TAS-BFA713 | 2021
Course information for 2021 intake View information for 2024 course intake
- Study method
- 100% online
- Assessments
- Subject may require attendance
- Entry requirements
- Part of a degree
- Duration
- 12 weeks
HECS-HELP and FEE-HELP available
Audit and Assurance
About this subject
- Research recent developments, explain and evaluate auditing concepts and principles as well as the regulatory and institutional framework
- Apply appropriate audit procedures and evaluate the quality of audit procedures performed in regard to complex and ambiguous problems.
- Communicate on arguments concerning issues in a range of audit related contexts.
- Research and apply ethical and professional conduct and reflect on the potential ethical issues.
- Search for an audit report and read it
- Audit Regulation, Auditors Liability & Ethics and Independence
- Elements of the Financial Report Audit Process
- Planning and Risk Assessment
- Internal Controls I
- Internal controls II
- Test of Controls
- Mid-Term Exam
- Substantive Tests I
- Substantive Tests II
- Audit Sampling
- Completing the Audit Process & reporting on the Audit
- Unit Review
In this unit, you will examine the role of auditing, focusing particularly on the role of the external auditor in assessing the validity and reliability of financial information of publicly listed companies. The unit highlights the audit function and the important role it plays as a systematic process of evaluation of evidence that culminates in the expression of an audit opinion. You will review the fundamental concepts of auditing, the objectives and limitations of an audit, basic audit techniques and procedures, as well as the professional and legal framework within which auditors operate.
- Journal (10%)
- Final Exam (60%)
- Essay (15%)
- Exam (15%)
For textbook details check your university's handbook, website or learning management system (LMS).
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Entry requirements
To enrol in this subject, you must be admitted into a degree.
Additional requirements
No additional 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.
Find out more information on Commonwealth Loans to understand what this means to your eligibility for financial support.