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University of Western Australia

Areas of Study

Principles of Auditing

  • ACCT5522
  • Semester 1, Semester 2 (see Timetable)
  • 6 points
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This unit deals with auditing principles and practice. Topics include auditing standards and procedures; internal control; the role of internal audit versus external audit; audit risks and their assessment; audit evidence; statistical procedures in audit sampling; EDP audit and audit reports. -- Course Website

Prerequisites: [ACCT5432 Introductory Financial Accounting (or equivalent) or ACCT5602 Accounting (formerly MGMT8502 Accounting) (or equivalent)] and ACCT5511 Immediate Corporate Financial Accounting (or equivalent)



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