Course overview
Audit comprises a fundamental component of the recurrent and strategic activities of nearly all professional occupations. While a small group of jobs focus exclusively on internal and external audit tasks, the majority of commerce graduates will utilise the principles and practices of risk assessment, internal control, systems evaluation and forensic accountability in their professional lives. This course thus aims to provide an introduction to the principles and practices of auditing. In this context, it will also outline and critically examine contemporary audit issues and challenges.
Course learning outcomes
- Articulate knowledge of fundamental audit concepts.
- Apply critical thinking skills and solve auditing problems through the use of case studies.
- Demonstrate the use of Auditing, Assurance Standards and the Code of Ethics for professional Accountants.
- Explain the legal framework under which Australian company audits are conducted and apply the professions code of conduct.
- Demonstrate the ability to undertake research on significant auditing issues and to keep up-to-date with developments in auditing theory and practice.
- Outline the role of auditing in society.
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