This unit considers both theoretical and professional issues relevant to the various participants to the audit process. The unit provides students with an overview of the nature of assurance and regulation of the audit profession, the economics of auditing, and the behavioural dimensions of auditing. Topics also include future directions for assurance services, fraud, internal control and corporate governance issues. -- Course Website
Prerequisites: Students must be enrolled in course 0181 or 0171 or 4416 to undertake this unit
