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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 corporates being audited. This unit emphasises the external audit of corporates 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 communication skills using realistic case studies.
Students must have passed 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's LMS
| Joondalup | Mount Lawley | South West (Bunbury) | |
|---|---|---|---|
| Semester 1 | 10 x 2 hour seminar | Not Offered | Not Offered |
| Semester 2 | 13 x 2 hour seminar | Not Offered | Not Offered |
For more information see the Semester Timetable
Students will engage in learning experiences via ECU’s LMS as well as additional ECU learning technologies
This unit is delivered in a Technology Enhanced Learning mode, where technology is used to facilitate student learning. Students will have the opportunity to gain insight from a professional who will share their knowledge and experience in the workplace.
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 School Progression Panel.
| Type | Description | Value |
|---|---|---|
| Case Study | Individual Case Study | 20% |
| Examination | Final Examination | 60% |
| Case Study | Team Case Study | 20% |
| Type | Description | Value |
|---|---|---|
| Case Study | Individual Case Study | 20% |
| Examination | Final Examination | 60% |
| Case Study | Team Case Study | 20% |
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.
Students please note: The marks and grades received by students on assessments may be subject to further moderation. Informal vivas may be conducted as part of an assessment task, where staff require further information to confirm the learning outcomes have been met. All marks and grades are to be considered provisional until endorsed by the relevant School Progression Panel.
Integrity is a core value at Edith Cowan University, and it is expected that ECU students complete their assessment tasks honestly and with acknowledgement of other people's work as well as any generative artificial intelligence tools that may have been used. This means that assessment tasks must be completed individually (unless it is an authorised group assessment task) and any sources used must be referenced.
Breaches of academic integrity can include:
Copying the words, ideas or creative works of other people or generative artificial intelligence tools, without referencing in accordance with stated University requirements. Students need to seek approval from the Unit Coordinator within the first week of study if they intend to use some of their previous work in an assessment task (self-plagiarism).
Working with other students and submitting the same or substantially similar work or portions of work when an individual submission was required. This includes students knowingly providing others with copies of their own work to use in the same or similar assessment task(s).
Organising a friend, a family member, another student or an external person or organisation (e.g. through an online website) to complete or substantially edit or refine part or all of an assessment task(s) on their behalf.
Using or having access to unauthorised materials in an exam or test.
Serious outcomes may be imposed if a student is found to have committed one of these breaches, up to and including expulsion from the University for repeated or serious acts.
ECU's policies and more information about academic integrity can be found on the student academic integrity website.
All commencing ECU students are required to complete the Academic Integrity Module.
In some circumstances, Students may apply to their Unit Coordinator to extend the due date of their Assessment Task(s) in accordance with ECU's Assessment, Examination and Moderation Procedures - for more information visit https://askus2.ecu.edu.au/s/article/000001386.
Students may apply for Special Consideration in respect of a final unit grade, where their achievement was affected by Exceptional Circumstances as set out in the Assessment, Examination and Moderation Procedures - for more information visit https://askus2.ecu.edu.au/s/article/000003318.
ACC6030|3|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 corporates being audited. This unit emphasises the external audit of corporates 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 communication skills using realistic case studies.
Students must have passed 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's LMS
| Joondalup | Mount Lawley | South West (Bunbury) | |
|---|---|---|---|
| Semester 1 | 10 x 2 hour seminar | Not Offered | Not Offered |
| Semester 2 | 13 x 2 hour seminar | Not Offered | Not Offered |
For more information see the Semester Timetable
Students will engage in learning experiences via ECU’s LMS as well as additional ECU learning technologies
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 School Progression Panel.
| Type | Description | Value |
|---|---|---|
| Case Study | Individual Case Study | 20% |
| Case Study | Team Case Study | 30% |
| Examination | Final Examination | 50% |
| Type | Description | Value |
|---|---|---|
| Case Study | Individual Case Study | 20% |
| Case Study | Team Case Study | 30% |
| Examination | Final Examination | 50% |
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.
Students please note: The marks and grades received by students on assessments may be subject to further moderation. Informal vivas may be conducted as part of an assessment task, where staff require further information to confirm the learning outcomes have been met. All marks and grades are to be considered provisional until endorsed by the relevant School Progression Panel.
Integrity is a core value at Edith Cowan University, and it is expected that ECU students complete their assessment tasks honestly and with acknowledgement of other people's work as well as any generative artificial intelligence tools that may have been used. This means that assessment tasks must be completed individually (unless it is an authorised group assessment task) and any sources used must be referenced.
Breaches of academic integrity can include:
Copying the words, ideas or creative works of other people or generative artificial intelligence tools, without referencing in accordance with stated University requirements. Students need to seek approval from the Unit Coordinator within the first week of study if they intend to use some of their previous work in an assessment task (self-plagiarism).
Working with other students and submitting the same or substantially similar work or portions of work when an individual submission was required. This includes students knowingly providing others with copies of their own work to use in the same or similar assessment task(s).
Organising a friend, a family member, another student or an external person or organisation (e.g. through an online website) to complete or substantially edit or refine part or all of an assessment task(s) on their behalf.
Using or having access to unauthorised materials in an exam or test.
Serious outcomes may be imposed if a student is found to have committed one of these breaches, up to and including expulsion from the University for repeated or serious acts.
ECU's policies and more information about academic integrity can be found on the student academic integrity website.
All commencing ECU students are required to complete the Academic Integrity Module.
In some circumstances, Students may apply to their Unit Coordinator to extend the due date of their Assessment Task(s) in accordance with ECU's Assessment, Examination and Moderation Procedures - for more information visit https://askus2.ecu.edu.au/s/article/000001386.
Students may apply for Special Consideration in respect of a final unit grade, where their achievement was affected by Exceptional Circumstances as set out in the Assessment, Examination and Moderation Procedures - for more information visit https://askus2.ecu.edu.au/s/article/000003318.
ACC6030|3|2