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acc3aud auditing and assurance

AUDITING AND ASSURANCE

ACC3AUD

2020

Credit points: 15

Subject outline

This subject covers auditing theory and practice and aims to provide students with an insight into the environment in which auditors operate including legal liability. Students will develop an understanding of the concepts involved in the auditing process and subsequent reporting function of the auditor.

SchoolLa Trobe Business School (Pre 2022)

Credit points15

Subject Co-ordinatorSeema Miglani

Available to Study Abroad/Exchange StudentsYes

Subject year levelYear Level 3 - UG

Available as ElectiveYes

Learning ActivitiesN/A

Capstone subjectNo

Subject particulars

Subject rules

PrerequisitesACC2CRE

Co-requisitesN/A

Incompatible subjectsN/A

Equivalent subjectsN/A

Quota Management StrategyN/A

Quota-conditions or rulesN/A

Special conditionsN/A

Minimum credit point requirementN/A

Assumed knowledgeN/A

Career Ready

Career-focusedNo

Work-based learningNo

Self sourced or Uni sourcedN/A

Entire subject or partial subjectN/A

Total hours/days requiredN/A

Location of WBL activity (region)N/A

WBL addtional requirementsN/A

Graduate capabilities & intended learning outcomes

Graduate Capabilities

DISCIPLINE KNOWLEDGE AND SKILLS
INQUIRY AND ANALYSIS - Critical Thinking and Problem Solving
INQUIRY AND ANALYSIS - Research and Evidence-Based Inquiry
PERSONAL AND PROFESSIONAL - Ethical and Social Responsibility

Intended Learning Outcomes

01. Explain the auditor's roles and responsibilities for the purpose of financial report audit
02. Explain and resolve ethical dilemmas.
03. Demonstrate an understanding of the audit planning and testing procedures.
04. Identify and explain the different types of auditor's opinions.
05. Analyse real world auditing problems.

Subject options

Select to view your study options…

Start date between: and    Key dates

Albury-Wodonga, 2020, Semester 1, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorSeema Miglani

Class requirements

WorkShopWeek: 10 - 22
One 2.00 hours workshop per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
One 2-hour weekly face-to-face interactive workshop supported by online lectures and other learning tools under the blended delivery mode.

Assessments

Assessment elementCommentsCategoryContributionHurdle%ILO*

Two in-class assessments (equivalent to 1,000 words).  Two in-class assessments will be held in the workshops. Each assessment will be worth 10% of the final assessment for this subject.

N/AOtherIndividualNo20SILO1, SILO2, SILO3, SILO4

One group assignment (equivalent to 1,500 words in total).  3 students per group, 500 words per student

N/AAssignmentGroupNo20SILO1, SILO2, SILO3, SILO4, SILO5

One 3-hour final examination (equivalent to 3,000 words)

N/ACentral examIndividualNo60SILO1, SILO2, SILO3, SILO4, SILO5

Bendigo, 2020, Semester 1, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorSeema Miglani

Class requirements

WorkShopWeek: 10 - 22
One 2.00 hours workshop per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
One 2-hour weekly face-to-face interactive workshop supported by online lectures and other learning tools under the blended delivery mode.

Assessments

Assessment elementCommentsCategoryContributionHurdle%ILO*

Two in-class assessments (equivalent to 1,000 words).  Two in-class assessments will be held in the workshops. Each assessment will be worth 10% of the final assessment for this subject.

N/AOtherIndividualNo20SILO1, SILO2, SILO3, SILO4

One group assignment (equivalent to 1,500 words in total).  3 students per group, 500 words per student

N/AAssignmentGroupNo20SILO1, SILO2, SILO3, SILO4, SILO5

One 3-hour final examination (equivalent to 3,000 words)

N/ACentral examIndividualNo60SILO1, SILO2, SILO3, SILO4, SILO5

Melbourne (Bundoora), 2020, Semester 1, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorSeema Miglani

Class requirements

WorkShopWeek: 10 - 22
One 2.00 hours workshop per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
One 2-hour weekly face-to-face interactive workshop supported by online lectures and other learning tools under the blended delivery mode.

Assessments

Assessment elementCommentsCategoryContributionHurdle%ILO*

Two in-class assessments (equivalent to 1,000 words).  Two in-class assessments will be held in the workshops. Each assessment will be worth 10% of the final assessment for this subject.

N/AOtherIndividualNo20SILO1, SILO2, SILO3, SILO4

One group assignment (equivalent to 1,500 words in total).  3 students per group, 500 words per student

N/AAssignmentGroupNo20SILO1, SILO2, SILO3, SILO4, SILO5

One 3-hour final examination (equivalent to 3,000 words)

N/ACentral examIndividualNo60SILO1, SILO2, SILO3, SILO4, SILO5

Chisholm 311 (Chisholm Institute), 2020, Semester 1, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorSeema Miglani

Class requirements

WorkShopWeek: 10 - 22
One 2.00 hours workshop per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
One 2-hour weekly face-to-face interactive workshop supported by online lectures and other learning tools under the blended delivery mode.

Assessments

Assessment elementCommentsCategoryContributionHurdle%ILO*

Two in-class assessments (equivalent to 1,000 words).  Two in-class assessments will be held in the workshops. Each assessment will be worth 10% of the final assessment for this subject.

N/AOtherIndividualNo20SILO1, SILO2, SILO3, SILO4

One group assignment (equivalent to 1,500 words in total).  3 students per group, 500 words per student

N/AAssignmentGroupNo20SILO1, SILO2, SILO3, SILO4, SILO5

One 3-hour final examination (equivalent to 3,000 words)

N/ACentral examIndividualNo60SILO1, SILO2, SILO3, SILO4, SILO5

Mildura, 2020, Semester 1, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorSeema Miglani

Class requirements

WorkShopWeek: 10 - 22
One 2.00 hours workshop per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
One 2-hour weekly face-to-face interactive workshop supported by online lectures and other learning tools under the blended delivery mode.

Assessments

Assessment elementCommentsCategoryContributionHurdle%ILO*

Two in-class assessments (equivalent to 1,000 words).  Two in-class assessments will be held in the workshops. Each assessment will be worth 10% of the final assessment for this subject.

N/AOtherIndividualNo20SILO1, SILO2, SILO3, SILO4

One group assignment (equivalent to 1,500 words in total).  3 students per group, 500 words per student

N/AAssignmentGroupNo20SILO1, SILO2, SILO3, SILO4, SILO5

One 3-hour final examination (equivalent to 3,000 words)

N/ACentral examIndividualNo60SILO1, SILO2, SILO3, SILO4, SILO5

Shepparton, 2020, Semester 1, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorSeema Miglani

Class requirements

WorkShopWeek: 10 - 22
One 2.00 hours workshop per week on weekdays at night from week 10 to week 22 and delivered via face-to-face.
One 2-hour weekly face-to-face interactive workshop supported by online lectures and other learning tools under the blended delivery mode.

Assessments

Assessment elementCommentsCategoryContributionHurdle%ILO*

Two in-class assessments (equivalent to 1,000 words).  Two in-class assessments will be held in the workshops. Each assessment will be worth 10% of the final assessment for this subject.

N/AOtherIndividualNo20SILO1, SILO2, SILO3, SILO4

One group assignment (equivalent to 1,500 words in total).  3 students per group, 500 words per student

N/AAssignmentGroupNo20SILO1, SILO2, SILO3, SILO4, SILO5

One 3-hour final examination (equivalent to 3,000 words)

N/ACentral examIndividualNo60SILO1, SILO2, SILO3, SILO4, SILO5

Melbourne (Bundoora), 2020, Semester 2, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorSeema Miglani

Class requirements

WorkShopWeek: 31 - 43
One 2.00 hours workshop per week on weekdays during the day from week 31 to week 43 and delivered via face-to-face.
One 2-hour weekly face-to-face interactive workshop supported by online lectures and other learning tools under the blended delivery mode.

Assessments

Assessment elementCommentsCategoryContributionHurdle%ILO*

Two in-class assessments (equivalent to 1,000 words).  Two in-class assessments will be held in the workshops. Each assessment will be worth 10% of the final assessment for this subject.

N/AOtherIndividualNo20SILO1, SILO2, SILO3, SILO4

One group assignment (equivalent to 1,500 words in total).  3 students per group, 500 words per student

N/AAssignmentGroupNo20SILO1, SILO2, SILO3, SILO4, SILO5

One 3-hour final examination (equivalent to 3,000 words)

N/ACentral examIndividualNo60SILO1, SILO2, SILO3, SILO4, SILO5

Chisholm 311 (Chisholm Institute), 2020, Semester 2, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorSeema Miglani

Class requirements

WorkShopWeek: 31 - 43
One 2.00 hours workshop per week on weekdays during the day from week 31 to week 43 and delivered via face-to-face.
One 2-hour weekly face-to-face interactive workshop supported by online lectures and other learning tools under the blended delivery mode

Assessments

Assessment elementCommentsCategoryContributionHurdle%ILO*

Two in-class assessments (equivalent to 1,000 words).  Two in-class assessments will be held in the workshops. Each assessment will be worth 10% of the final assessment for this subject.

N/AOtherIndividualNo20SILO1, SILO2, SILO3, SILO4

One group assignment (equivalent to 1,500 words in total).  3 students per group, 500 words per student

N/AAssignmentGroupNo20SILO1, SILO2, SILO3, SILO4, SILO5

One 3-hour final examination (equivalent to 3,000 words)

N/ACentral examIndividualNo60SILO1, SILO2, SILO3, SILO4, SILO5

Sydney, 2020, Study period 1, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorSeema Miglani

Class requirements

WorkShopWeek: 10 - 22
One 2.00 hours workshop per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
One 2-hour weekly face-to-face interactive workshop supported by online lectures and other learning tools under the blended delivery mode.

Assessments

Assessment elementCommentsCategoryContributionHurdle%ILO*

Two in-class assessments (equivalent to 1,000 words).  Two in-class assessments will be held in the workshops. Each assessment will be worth 10% of the final assessment for this subject.

N/AOtherIndividualNo20SILO1, SILO2, SILO3, SILO4

One group assignment (equivalent to 1,500 words in total).  3 students per group, 500 words per student

N/AAssignmentGroupNo20SILO1, SILO2, SILO3, SILO4, SILO5

One 3-hour final examination (equivalent to 3,000 words)

N/ACentral examIndividualNo60SILO1, SILO2, SILO3, SILO4, SILO5

Sydney, 2020, Study period 2, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorSeema Miglani

Class requirements

WorkShopWeek: 31 - 42
One 2.00 hours workshop per week on weekdays during the day from week 31 to week 42 and delivered via face-to-face.
One 2-hour weekly face-to-face interactive workshop supported by online lectures and other learning tools under the blended delivery mode.

Assessments

Assessment elementCommentsCategoryContributionHurdle%ILO*

Two in-class assessments (equivalent to 1,000 words).  Two in-class assessments will be held in the workshops. Each assessment will be worth 10% of the final assessment for this subject.

N/AOtherIndividualNo20SILO1, SILO2, SILO3, SILO4

One group assignment (equivalent to 1,500 words in total).  3 students per group, 500 words per student

N/AAssignmentGroupNo20SILO1, SILO2, SILO3, SILO4, SILO5

One 3-hour final examination (equivalent to 3,000 words)

N/ACentral examIndividualNo60SILO1, SILO2, SILO3, SILO4, SILO5

Sydney, 2020, Study period 3, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorBalachandran Muniandy

Class requirements

WorkShopWeek: 0 - 0
One 2.00 hours workshop per week on weekdays during the day from week 0 to week 0 and delivered via face-to-face.
One 2-hour weekly face-to-face interactive workshop supported by online lectures and other learning tools under the blended delivery mode.

Assessments

Assessment elementCommentsCategoryContributionHurdle%ILO*

Two in-class assessments (equivalent to 1,000 words).  Two in-class assessments will be held in the workshops. Each assessment will be worth 10% of the final assessment for this subject.

N/AOtherIndividualNo20SILO1, SILO2, SILO3, SILO4

One group assignment (equivalent to 1,500 words in total).  3 students per group, 500 words per student

N/AAssignmentGroupNo20SILO1, SILO2, SILO3, SILO4, SILO5

One 3-hour final examination (equivalent to 3,000 words)

N/ACentral examIndividualNo60SILO1, SILO2, SILO3, SILO4, SILO5