This unit is concerned with the external audit of corporate financial statements. This unit aims to equip students to understand audit methodology used in practice and integrate Australian and International Auditing Standards. The lectures deal with the various activities undertaken by auditors. The stages of the audit process are addressed including planning, gathering and evaluating audit evidence (including performance of tests of controls and substantive audit procedures) and the formation of the audit opinion. Topics such as analytical procedures and computer assisted audit techniques are not treated as separate topics, but are integrated throughout the unit. Other topics, including... -- Course Website
Instructor: Accounting and corporate governance staff
Prerequisites: 39cp including [(ACCG308(P) or ACCG310(P)) and (ACCG250 (P) or ACCG251 (P))]
