Auditing and Assurance Services

Postgraduate | 2026

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area/catalogue icon
Area/Catalogue
ACCT 6001
Course ID icon
Course ID
201846
Level of study
Level of study
Postgraduate
Unit value icon
Unit value
6
Course level icon
Course level
2
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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 enable students to critically assess and apply concepts of audit practice and examine current issues relating to the role of external audit in the international environment and gain an appreciation of the complexities of an audit in practice.

  • The Audit Environment
  • Audit Planning And Testing
  • Audit Analytics, Completion And Responsibilities

Course learning outcomes

  • Explain the role of auditing in society and the concept of true and fair in connection with financial statements and public expectations of audit reports
  • Critically examinethe duties, responsibilities and liabilities of auditors as required by the Auditing, Assurance Standards and the Code of Ethics for professional Accountants
  • Analyse the methodology involved in the review, documentation and evaluation of internal controls in accounting systems; audit sampling and the design of audit programs
  • Apply fundamentals of audit planning, audit risk materiality, audit evidence, fraud and the auditor's responsibility for detection to solve auditing problems through the use of case studies
  • Justify and communicate the process of compiling an audit report and completing an audit engagement

Prerequisite(s)

N/A

Corequisite(s)

N/A

Antirequisite(s)

N/A