Hobart, Launceston
Introduction
In this unit, you will examine the role of auditing, focusing particularly on the role of the external auditor in assessing the validity and reliability of financial information of publicly listed companies. The unit highlights the audit function and the important role it plays as a systematic process of evaluation of evidence that culminates in the expression of an audit opinion. You will review the fundamental concepts of auditing, the objectives and limitations of an audit, basic audit techniques and procedures, as well as the professional and legal framework within which auditors operate.
Summary 2020
| Unit name | Audit and Assurance |
|---|---|
| Unit code | BFA713 |
| Credit points | 12.5 |
| Faculty/School | College of Business & Economics Tasmanian School of Business and Economics |
| Discipline | Accounting and Corporate Governance |
| Coordinator | |
| Level | Postgraduate |
| 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
| LO1 | Research recent developments, explain and evaluate auditing concepts and principles as well as the regulatory and institutional framework. |
| LO2 | Apply appropriate audit procedures and evaluate the quality of audit procedures performed in regard to complex and ambiguous problems. |
| LO3 | Communicate on arguments concerning issues in a range of audit related contexts. |
| LO4 | Research and apply ethical and professional conduct and reflect on the potential ethical issues. |
Fees
Requisites
Prerequisites
This unit is designed to be taken in the second year of the MPA. You are expected to have retained familiarity with the knowledge acquired in BFA705 OR BFA605.
Co-requisites
N/A
Mutual Exclusions
You cannot enrol in this unit as well as the following:
N/A
Teaching
| Teaching Pattern | Please see the unit outline for details. |
|---|---|
| Assessment | Reflective Journal (10%), Assignment (15%), Mid-Term Exam (15%), Final Exam (60%). |
| Timetable | View the lecture timetable | View the full unit timetable |
Textbooks
| Required | Please see the unit outline for details. |
|---|
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