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This unit information may be updated and amended immediately prior to semester. To ensure you have the correct outline, please check it again at the beginning of semester.
This unit covers both theoretical concepts and practical auditing techniques, including, auditing framework, standards, audit procedures, auditors decision-making processes, and reporting. It adopts a risk-based approach in evaluating the material misstatement related to the risks of the corporations being audited. This unit emphasises the external audit of corporations by professional auditors from their engagement to the issue of their independent opinion, in an ethical environment. Students develop judgemental, appraisal, problem-solving, written and oral communications skills using realistic case studies.
Students must pass 1 units from ACC6015
On completion of this unit students should be able to:
Students will attend on campus classes as well as engage in learning activities through ECU Blackboard.
| Joondalup | Mount Lawley | South West (Bunbury) | |
|---|---|---|---|
| Semester 1 | Not Offered | 13 x 3 hour seminar | Not Offered |
| Semester 2 | Not Offered | 13 x 3 hour seminar | Not Offered |
For more information see the Semester Timetable
Students will engage in learning experiences through ECU Blackboard as well as additional ECU learning technologies.
Using realistic case studies, students are required to take on the role of an external company auditor to conduct the risk based audit in an audit team, and to form judgments on the stage of the audit they are involved in or to issue their independent auditors opinion. On-campus students will be expected to interactively participate in a weekly seminar of three hours duration. Each seminar will comprise activities, such as, lectures, case studies, problem-solving discussions and presentations. The duration and order of each of these seminar activities may vary from time to time. For off-campus students, weekly study materials and review will be available from Blackboard. Regular online access to Blackboard and emails will be required for both on-campus and off-campus students.
GS1 GRADING SCHEMA 1 Used for standard coursework units
Students please note: The marks and grades received by students on assessments may be subject to further moderation. All marks and grades are to be considered provisional until endorsed by the relevant Board of Examiners.
| Type | Description | Value |
|---|---|---|
| Test | Test 1 | 10% |
| Test | Test 2 | 10% |
| Assignment | Team Case Study | 20% |
| Examination | Final Examination | 60% |
| Type | Description | Value |
|---|---|---|
| Test | Test 1 | 10% |
| Test | Test 2 | 10% |
| Assignment | Team Case Study | 20% |
| Examination | Final Examination | 60% |
For the purposes of considering a request for Reasonable Adjustments under the Disability Standards for Education (Commonwealth 2005), inherent requirements for this subject are articulated in the Unit Description, Learning Outcomes and Assessment Requirements of this entry. The University is dedicated to provide support to those with special requirements. Further details on the support for students with disabilities or medical conditions can be found at the Access and Inclusion website.
Edith Cowan University has firm rules governing academic misconduct and there are substantial penalties that can be applied to students who are found in breach of these rules. Academic misconduct includes, but is not limited to:
Additionally, any material submitted for assessment purposes must be work that has not been submitted previously, by any person, for any other unit at ECU or elsewhere.
The ECU rules and policies governing all academic activities, including misconduct, can be accessed through the ECU website.
ACC6030|2|1
This unit information may be updated and amended immediately prior to semester. To ensure you have the correct outline, please check it again at the beginning of semester.
This unit covers both theoretical concepts and practical auditing techniques, including, auditing framework, standards, audit procedures, auditors decision-making processes, and reporting. It adopts a risk-based approach in evaluating the material misstatement related to the risks of the corporations being audited. This unit emphasises the external audit of corporations by professional auditors from their engagement to the issue of their independent opinion, in an ethical environment. Students develop judgemental, appraisal, problem-solving, written and oral communications skills using realistic case studies.
Students must pass 1 units from ACC6015
On completion of this unit students should be able to:
Students will attend on campus classes as well as engage in learning activities through ECU Blackboard.
| Joondalup | Mount Lawley | South West (Bunbury) | |
|---|---|---|---|
| Semester 1 | Not Offered | 13 x 3 hour seminar | Not Offered |
| Semester 2 | Not Offered | 13 x 3 hour seminar | Not Offered |
For more information see the Semester Timetable
Students will engage in learning experiences through ECU Blackboard as well as additional ECU learning technologies.
Using realistic case studies, students are required to take on the role of an external company auditor to conduct the risk based audit in an audit team, and to form judgments on the stage of the audit they are involved in or to issue their independent auditors opinion.
GS1 GRADING SCHEMA 1 Used for standard coursework units
Students please note: The marks and grades received by students on assessments may be subject to further moderation. All marks and grades are to be considered provisional until endorsed by the relevant Board of Examiners.
| Type | Description | Value |
|---|---|---|
| Assignment | Individual Case Study | 35% |
| Examination | Final Examination | 65% |
| Type | Description | Value |
|---|---|---|
| Assignment | Individual Case Study | 35% |
| Examination | Final Examination | 65% |
For the purposes of considering a request for Reasonable Adjustments under the Disability Standards for Education (Commonwealth 2005), inherent requirements for this subject are articulated in the Unit Description, Learning Outcomes and Assessment Requirements of this entry. The University is dedicated to provide support to those with special requirements. Further details on the support for students with disabilities or medical conditions can be found at the Access and Inclusion website.
Edith Cowan University has firm rules governing academic misconduct and there are substantial penalties that can be applied to students who are found in breach of these rules. Academic misconduct includes, but is not limited to:
Additionally, any material submitted for assessment purposes must be work that has not been submitted previously, by any person, for any other unit at ECU or elsewhere.
The ECU rules and policies governing all academic activities, including misconduct, can be accessed through the ECU website.
ACC6030|2|2