Courses & Units
Auditing BFA303
Hobart, Launceston, Cradle Coast
Introduction
BFA303 Auditing is designed to introduce you to the key concepts of auditing and the modern audit practice environment within the Australian professional and legal framework. The unit's broad aim is to provide you with knowledge of practical auditing from the initial audit planning, the study of internal controls, substantive testing and evidence gathering to the final audit report. You will be introduced to the professional auditing standards, Code of Ethics for Professional Accountants and the audit process and the audit procedures used by external company auditors to provide an opinion on the truth and fairness of financial reports. The objectives of the unit are to advance students analytical and decision making skills by applying auditing theory to practical case studies. A strong emphasis is placed on students' ability to communicate their views in a clear, concise and logical manner.
Summary
| Unit name | Auditing |
|---|---|
| Unit code | BFA303 |
| Credit points | 12.5 |
| Faculty/School | College of Business & Economics Tasmanian School of Business and Economics |
| Discipline | Accounting and Corporate Governance |
| Coordinator | |
| Teaching staff | |
| Level | Advanced |
| Available as student elective? | Yes |
| Breadth Unit? | No |
Availability
| Location | Study period | Attendance options | Available to | ||
|---|---|---|---|---|---|
| Hobart | Semester 1 | On-Campus | International | Domestic | |
| Hobart | Semester 2 | On-Campus | International | Domestic | |
| Launceston | Semester 1 | On-Campus | International | Domestic | |
| Launceston | Accelerated Study Period 2 | On-Campus | International | Domestic | |
| Cradle Coast | Semester 1 | On-Campus | International | Domestic | |
Key
- On-campus
- Off-Campus
- International students
- Domestic students
Note
Please check that your computer meets the minimum System Requirements if you are attending via Distance/Off-Campus.
Units are offered in attending mode unless otherwise indicated (that is attendance is required at the campus identified). A unit identified as offered by distance, that is there is no requirement for attendance, is identified with a nominal enrolment campus. A unit offered to both attending students and by distance from the same campus is identified as having both modes of study.
Special approval is required for enrolment into TNE Program units.
TNE Program units special approval requirements.
Key Dates
| Study Period | Start date | Census date | WW date | End date |
|---|---|---|---|---|
| Semester 1 | 24/2/2020 | 23/3/2020 | 13/4/2020 | 31/5/2020 |
| Semester 2 | 13/7/2020 | 10/8/2020 | 31/8/2020 | 18/10/2020 |
| Accelerated Study Period 2 | 25/5/2020 | 12/6/2020 | 9/7/2020 | 22/8/2020 |
* The Final WW Date is the final date from which you can withdraw from the unit without academic penalty, however you will still incur a financial liability (see withdrawal dates explained for more information).
Unit census dates currently displaying for 2020 are indicative and subject to change. Finalised census dates for 2020 will be available from the 1st October 2020.
Learning Outcomes
- LO1: Interpret and explain auditing concepts, principles and the regulatory, ethical and institutional framework of auditing.
- LO2: Analyse risk, plan and apply appropriate audit procedures, and evaluate the evidence derived to form an audit opinion.
- LO3: Work independently and cooperatively to communicate arguments.
Fees
Domestic
| Band | CSP Student Contribution | Full Fee Paying (domestic) | Field of Education |
|---|---|---|---|
| 3 | 2020: $1,394.00 | 2020: $2,702.00 | 080101 |
Fees for next year will be published in October. The fees above only apply for the year shown.
Please note: international students should refer to this page to get an indicative course cost.
Requisites
Prerequisites
BFA201 AND BFA221
Teaching
| Teaching Pattern | 1 x 2 hour lecture, 1 x 1 hour tutorial per week. Please check the unit outline for details. |
|---|---|
| Assessment | Test (20%), Report (20%), Tutorial Participation (10%), Final exam (50%). |
| Timetable | View the lecture timetable | View the full unit timetable |
Textbooks
| Required | Please check the unit outline for details. |
|---|---|
| Recommended |
Co-op Bookshop links
The University reserves the right to amend or remove courses and unit availabilities, as appropriate.