Auditing Theory and Practice

Undergraduate | 2026

Course page banner
Mode icon
Mode
Mode
Your studies will be on-campus, and may include some online delivery
On campus
area/catalogue icon
Area/Catalogue
ACCT 3002
Course ID icon
Course ID
200279
Campus icon
Campus
Adelaide City Campus East, Adelaide City Campus West
Level of study
Level of study
Undergraduate
Unit value icon
Unit value
6
Course owner
Course owner
School of Accounting and Fin
Course coordinator
Course coordinator
Chris Kandunias
Course level icon
Course level
3
Work Integrated Learning course
Work Integrated Learning course
No
Study abroad and student exchange icon
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

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

Availability

Census date Icon
Census date
Fri 27/03/2026
Enrol by date
Enrol by date
Fri 13/03/2026
Last day to W
Last day to W
Fri 10/04/2026
Last day to WF
Last day to WF
Fri 08/05/2026

Class details

Adelaide City Campus West

Class number
Class number 20579
Section
Section SE01
Size
Size 30
Available
Available 30
Dates Days Time Campus Location Instructor
25 Feb - 15 Apr Wednesday 2:10pm - 3:30pm Adelaide City Campus West Hawke, H6-09
6 May - 3 Jun Wednesday 2:10pm - 3:30pm Adelaide City Campus West Hawke, H6-09
Class number
Class number 28961
Section
Section SE02
Size
Size 30
Available
Available 30
Dates Days Time Campus Location Instructor
25 Feb - 15 Apr Wednesday 3:40pm - 5pm Adelaide City Campus West Hawke, H6-09
6 May - 3 Jun Wednesday 3:40pm - 5pm Adelaide City Campus West Hawke, H6-09
Class number
Class number 20578
Section
Section SE03
Size
Size 30
Available
Available 30
Dates Days Time Campus Location Instructor
27 Feb - 17 Apr Friday 9:10am - 10:30am Adelaide City Campus West Jeffrey Smart, JS4-12B
8 May - 5 Jun Friday 9:10am - 10:30am Adelaide City Campus West Jeffrey Smart, JS4-12B
Class number
Class number 28960
Section
Section SE04
Size
Size 30
Available
Available 30
Dates Days Time Campus Location Instructor
27 Feb - 17 Apr Friday 10:40am - 12pm Adelaide City Campus West Jeffrey Smart, JS4-12B
8 May - 5 Jun Friday 10:40am - 12pm Adelaide City Campus West Jeffrey Smart, JS4-12B
Class number
Class number 28959
Section
Section SE05
Size
Size 30
Available
Available 30
Dates Days Time Campus Location Instructor
26 Feb - 16 Apr Thursday 2:40pm - 4pm Adelaide City Campus West AHMS, 6052A-B
7 May - 4 Jun Thursday 2:40pm - 4pm Adelaide City Campus West AHMS, 6052A-B
Class number
Class number 29127
Section
Section SE06
Size
Size 30
Available
Available 30
Dates Days Time Campus Location Instructor
26 Feb - 16 Apr Thursday 4:10pm - 5:30pm Adelaide City Campus West AHMS, 6052A-B
7 May - 4 Jun Thursday 4:10pm - 5:30pm Adelaide City Campus West AHMS, 6052A-B

Census date Icon
Census date
Fri 04/09/2026
Enrol by date
Enrol by date
Fri 21/08/2026
Last day to W
Last day to W
Fri 18/09/2026
Last day to WF
Last day to WF
Fri 16/10/2026

Class details

Adelaide City Campus West

Class number
Class number 53221
Section
Section SE01
Size
Size 30
Available
Available 30
Dates Days Time Campus Location Instructor
4 Aug - 22 Sep Tuesday 9:10am - 10:30am Adelaide City Campus West Hawke, H6-09
13 Oct - 10 Nov Tuesday 9:10am - 10:30am Adelaide City Campus West Hawke, H6-09
Class number
Class number 53220
Section
Section SE02
Size
Size 30
Available
Available 30
Dates Days Time Campus Location Instructor
4 Aug - 22 Sep Tuesday 10:40am - 12pm Adelaide City Campus West Hawke, H6-09
13 Oct - 10 Nov Tuesday 10:40am - 12pm Adelaide City Campus West Hawke, H6-09
Class number
Class number 53219
Section
Section SE03
Size
Size 30
Available
Available 30
Dates Days Time Campus Location Instructor
3 Aug - 21 Sep Monday 2:10pm - 3:30pm Adelaide City Campus West Hawke, H6-09
12 Oct - 9 Nov Monday 2:10pm - 3:30pm Adelaide City Campus West Hawke, H6-09
Class number
Class number 58680
Section
Section SE04
Size
Size 30
Available
Available 30
Dates Days Time Campus Location Instructor
3 Aug - 21 Sep Monday 3:40pm - 5pm Adelaide City Campus West Hawke, H6-09
12 Oct - 9 Nov Monday 3:40pm - 5pm Adelaide City Campus West Hawke, H6-09
Class number
Class number 58755
Section
Section SE05
Size
Size 30
Available
Available 30
Dates Days Time Campus Location Instructor
3 Aug - 21 Sep Monday 5:10pm - 6:30pm Adelaide City Campus West Hawke, H6-09
12 Oct - 9 Nov Monday 5:10pm - 6:30pm Adelaide City Campus West Hawke, H6-09

Prerequisite(s)

  • Must have completed ACCT2001 Financial Accounting 2

Corequisite(s)

N/A

Antirequisite(s)

  • Must not have completed ACCT3012 UO Auditing Theory and Practice at the University of South Australia OR must not have completed ACCT3005 Auditing Theory and Practice at the University of South Australia

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The Student Contribution amount displayed below is for students commencing a new program from 2021 onwards. If you are continuing in a program you commenced prior to 1 January 2021, or are commencing an Honours degree relating to an undergraduate degree you commenced prior to 1 January 2021, you may be charged a different Student Contribution amount from the amount displayed below. Please check the Student Contribution bands for continuing students here. If you are an international student, or a domestic student studying in a full fee paying place, and are continuing study that you commenced in 2025 or earlier, your fees will be available here before enrolments open for 2026.