Auditing Theory and Practice

Undergraduate | 2026

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area/catalogue icon
Area/Catalogue
ACCT 3002
Course ID icon
Course ID
200279
Level of study
Level of study
Undergraduate
Unit value icon
Unit value
6
Course level icon
Course level
3
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Inbound study abroad and exchange
Inbound study abroad and exchange
The fee you pay will depend on the number and type of courses you study.
Yes
University-wide elective icon
University-wide elective course
Yes
Single course enrollment
Single course enrolment
Yes
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Note:
Course data is interim and subject to change

Course overview

To introduce students to the advanced concepts and current issues related to the external audit function and its role in business and the legal environment, and to familiarise students with auditing techniques, procedures and standards applied in auditing practice.

Course learning outcomes

  • Discuss the duties, responsibilities and liabilities of auditors as required by the Auditing, Assurance Standards and the Code of Ethics for professional Accountants
  • Describe the methodology involved in the review, documentation and evaluation of internal controls in accounting systems
  • Apply fundamentals of audit planning, audit risk assessment and materiality to solve auditing problems through the use of case studies
  • Articulate the process of compiling an audit report and completing an audit engagement and make professional recommendations

Prerequisite(s)

N/A

Corequisite(s)

N/A

Antirequisite(s)

N/A