Courses & Units

Auditing and Assurance Services BFA303


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.


Unit name Auditing and Assurance Services
Unit code BFA303
Credit points 12.5
College/School College of Business & Economics
Tasmanian School of Business and Economics
Discipline Accounting
Coordinator Doctor Mitali Panchal
Available as an elective? Yes
Delivered By University of Tasmania
Level Advanced


Location Study period Attendance options Available to
Hobart Semester 2 On-Campus International Domestic
Launceston Accelerated Study Period 2 On-Campus International Domestic
Cradle Coast Accelerated Study Period 2 On-Campus International Domestic
Online Semester 2 Off-Campus International Domestic
Online Accelerated Study Period 2 Off-Campus International Domestic


International students
Domestic students

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Key Dates

Study Period Start date Census date WW date End date
Accelerated Study Period 2 22/5/2023 14/6/2023 6/7/2023 20/8/2023
Semester 2 10/7/2023 8/8/2023 28/8/2023 15/10/2023

* 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 (refer to How do I withdraw from a unit? for more information).

Unit census dates currently displaying for 2023 are indicative and subject to change. Finalised census dates for 2023 will be available from the 1st October 2022. Note census date cutoff is 11.59pm AEST (AEDT during October to March).

About Census Dates

Learning Outcomes

  • Analyse, interpret and apply auditing concepts and principles and the regulatory and ethical requirements of auditing.
  • Critically analyse risk, prepare audit plans and apply appropriate audit procedures.
  • Critically evaluate audit evidence to make judgements and conclusions.
  • Work independently and cooperatively to complete audit tasks and to communicate information to relevant stakeholders.
Field of Education Commencing Student Contribution 1 Grandfathered Student Contribution 1 Approved Pathway Course Student Contribution 2 Domestic Full Fee
$1,892.00 $1,482.00 not applicable $2,837.00

1 Please refer to more information on student contribution amounts.
2 Please refer to more information on eligibility and Approved Pathway courses.
3 Please refer to more information on eligibility for HECS-HELP.
4 Please refer to more information on eligibility for FEE-HELP.

If you have any questions in relation to the fees, please contact UConnect or more information is available on StudyAssist.

Please note: international students should refer to What is an indicative Fee? to get an indicative course cost.



BFA201 OR BFA203


Teaching Pattern

Introductory 1 hour workshop x 1; 2 hour workshop x 6; plus online content. Please refer to the timetable for dates, time and venue.

AssessmentExam via Respondus (40%)|Individual Assignment (20%)|Assignment (40%)
TimetableView the lecture timetable | View the full unit timetable



The textbook that is required for this unit is:

Moroney, R, Campbell, F, and Hamilton, J, 2016, Auditing:  A Practical Approach (3rd edition), Wiley, Milton.

It is recommended that you purchase the ebook for the Moroney, Campbell and Hamilton reference above at the following Wiley Direct web address:

Once purchased, you will receive a Vitalsource Bookshelf redemption code.  You will need to create a Vitalsource account at:

You can then redeem the code you purchased and access the book through this account or download the App to your phone, tablet or computer.  As will be noted below, you will be requested to bring a laptop computer to the learning sessions.

A printed version of the textbook can also be purchased from the abovementioned site or the University Co-op Bookshop.

You will also need access to Auditing and Assurance Standards.  These can be obtained in two ways:


  1. Download them to your computer from the Auditing and Assurance Board (AUASB) website as you need them: 

Arens, A, Best, P, Shailer, G, Fiedler, B, Elder, R and Beasley, M, 2017, Auditing and Assurance Services in Australia – An Integrated Approach (10th edition), Pearson/Prentice Hall, Sydney.

Gay, G and Simnett, R, 2017, Auditing and Assurance Services in Australia (7th edition), McGraw-Hill Australia, North Ryde.

Leung, P, Coram, P, Cooper, B, and Richardson, P, 2019, Auditing and Assurance (1st edition), John Wiley and Sons, Milton.

LinksBooktopia textbook finder

The University reserves the right to amend or remove courses and unit availabilities, as appropriate.