Auditing is a crucial part of our system of corporate governance. This course will give students a much greater understanding of auditing and assurance and in particular how research into auditing and assurance informs auditing principles, practice and theory. It is a readings and discussion based seminar course. Auditing research employs a range of empirical methods and the selection of papers in this course is designed to reflect that diversity. However, auditing research can be broadly categorised into two main groups: research about auditing and research into the process of auditing. The first group is predominantly archival research and draws from economics. The second group is... -- Course Website
Prerequisites: Acceptance into the Master of Commerce by Coursework (Specialisation in Accounting and Business information Systems) or the PhD program, ACCT30004 Auditing and Assurance Services or equivalent and permission of the Head of Department. Subject Study Per