Hobart, Launceston
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 2021
| 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 Accountability |
| Coordinator | |
| Level | Advanced |
| Available as student elective? | Yes |
| Breadth Unit? | No |
Availability
Note
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TNE Program units special approval requirements.
* 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).
Learning Outcomes
| ILO1 | Analyse, interpret and apply auditing concepts and principles and the regulatory and ethical requirements of auditing. |
| ILO2 | Critically analyse risk, prepare audit plans and apply appropriate audit procedures. |
| ILO3 | Critically evaluate audit evidence to make judgements and conclusions. |
| ILO4 | Work independently and cooperatively to complete audit tasks and to communicate information to relevant stakeholders. |
Fees
Requisites
Prerequisites
BFA201
Teaching
| Teaching Pattern | Please see the unit outline for details. |
|---|---|
| Assessment | Test (20%); Assignment (30%); Final Assessment (50%). |
| Timetable | View the lecture timetable | View the full unit timetable |
Textbooks
| Required | Please see the unit outline for details. |
|---|
The University reserves the right to amend or remove courses and unit availabilities, as appropriate.