Courses & Units
Auditing BFA303
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
| Unit name | Auditing |
|---|---|
| Unit code | BFA303 |
| Credit points | 12.5 |
| College/School | College of Business & Economics Tasmanian School of Business and Economics |
| Discipline | Accounting and Accountability |
| Coordinator | Mr Heinrich Oosthuizen |
| Available as an elective? | |
| Delivered By | Delivered wholly by the provider |
| Level | Advanced |
Availability
| Location | Study period | Attendance options | Available to | ||
|---|---|---|---|---|---|
| Hobart | Semester 2 | On-Campus | Off-Campus | International International | Domestic Domestic |
| Launceston | Accelerated Study Period 2 | On-Campus | Off-Campus | International International | Domestic Domestic |
Key
- On-campus
- Off-Campus
- International students
- Domestic students
Key Dates
| Study Period | Start date | Census date | WW date | End date |
|---|---|---|---|---|
| Semester 2 | 12/7/2021 | 10/8/2021 | 30/8/2021 | 17/10/2021 |
| Accelerated Study Period 2 | 24/5/2021 | 16/6/2021 | 8/7/2021 | 22/8/2021 |
* 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 2021 are indicative and subject to change. Finalised census dates for 2021 will be available from the 1st October 2020. Note census date cutoff is 11.59pm AEST (AEDT during October to March).
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.
Fee Information
| Field of Education | Commencing Student Contribution 1,3 | Grandfathered Student Contribution 1,3 | Approved Pathway Course Student Contribution 2,3 | Domestic Full Fee 4 |
|---|---|---|---|---|
| 080101 | $1,812.00 | $1,419.00 | not applicable | $2,702.00 |
- Available as a Commonwealth Supported Place
- HECS-HELP is available on this unit, depending on your eligibility3
- FEE-HELP is available on this unit, depending on your eligibility4
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.
Requisites
Prerequisites
BFA201Teaching
| Assessment | Test (20%)|Assignment (30%)|Final Assessment (50%) |
|---|---|
| Timetable | View the lecture timetable | View the full unit timetable |
Textbooks
| Required |
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: https://www.wileydirect.com.au/buy/auditing-a-practical-approach-3rd-edition/ Once purchased, you will receive a Vitalsource Bookshelf redemption code. You will need to create a Vitalsource account at: https://www.vitalsource.com/en-au/login 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:
|
|---|---|
| Recommended | 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. | Links | Booktopia textbook finder |
The University reserves the right to amend or remove courses and unit availabilities, as appropriate.