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Monash University

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Auditing A

  • AFS2760
  • South Africa First semester 2013 (Day)
  • 6 points, SCA Band 3, 0.125 EFTSL
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This unit introduces auditing covering the responsibilities, functions and qualities of the auditor. The unit reviews the audit process from planning to the completion of the audit and includes the going concern concept; fraud and error; audit evidence; engagement and planning; internal controls and substantive procedures; completion of the audit and special audit investigations. The tests of control and substantive tests performed on the following business cycles are also included: revenue and receipts; acquisitions and payments; inventory and production; payroll and personnel. -- Course Website

Prerequisites: Students must have passed AFW1002 or equivalent and BTW1201 before undertaking this unit.



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