Development of an understanding of the processes and practices involved in external auditing of general purpose and other financial reports within the framework of Auditing Standards and the Corporations Law, exploration of underpinning theory as to why audits and other assurance services are demanded, the role these services play in reducing information risk and the various threats to auditor independence that present themselves. -- Course Website
Prerequisites: ACCT90012 Corporate Reporting or equivalent. Subject Study Period Commencement: Credit Points: ACCT90012 Corporate Reporting Semester 1, Semester 2 12.50