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Assurance and Audit Services unit (BFA713)

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Unit year 2026

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Location: Hobart, Online

Introduction

In this unit, you will examine the role of auditing and assurance, focusing 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 be introduced to assurance function related to sustainability related disclosures. 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

Unit name Assurance and Audit Services
Unit code BFA713
Credit points 12.5
College/School Tasmanian School of Business and Economics
Discipline Accounting
Coordinator Doctor Mitali Panchal
Delivered By University of Tasmania
Level Postgraduate

Sustainable Development Goals

The Unit Coordinator has identified that this unit aligns with the following UN Sustainable Development Goals. We welcome your thoughts and feedback on the alignment of the unit with these goals.

Availability

Location Study period Attendance options Available to
Hobart Semester 1 This unit is available through on-campus delivery Available to International Students Available to Domestic Students
Online Semester 1 This unit is available through off-campus delivery Available to International Students Available to Domestic Students
  • Key:
  • This unit is available through on-campus delivery On-campus
  • This unit is available through off-campus delivery Off-Campus
  • Available to International Students International students
  • Available to Domestic Students Domestic students
Note

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Key Dates

Study Period Start date Census date WW date End date
Semester 1 22/2/2026 16/3/2026 19/4/2026 13/6/2026

* 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 2026 are indicative and subject to change. Finalised census dates for 2026 will be available from the 1st October 2025. Note census date cutoff is 11.59pm AEST (AEDT during October to March).

About Census Dates

Learning Outcomes

  • Assess different types of risk with respect to audit and assurance concepts, professional principles, and the regulatory and ethical environment.
  • Critique the relative strengths of auditing and assurance theories and frameworks for sustainable business practices
  • Develop an audit plan to support the performance of a quality audit in complex business environments

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 $2,174.00 $1,703.00 not applicable $3,284.00
  • 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 UniConnect 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

BFA605

Teaching

Teaching Pattern

12 x 2hr workshops weekly, starting week 1

Weekly pre-recorded lectures on MyLO

AssessmentLetter of Engagement (10%)|Presentation (10%)|Exam (40%)|Systematic review (40%)
TimetableView the lecture timetable | View the full unit timetable

Textbooks

Required

You will need the following text:

Gay, G. and Simnett, R. (2024). Auditing & Assurance Services in Australia. 8th edition.

An electronic copy of the textbook can be purchased here: https://www.mheducation.com.au/auditing-assurance-services-9781760421977-aus

Australian Auditing Standards; Code of Ethics for Professional Accountants; Online access via http://www.auasb.gov.au/Pronouncements/Australian-AuditingStandards.aspx (Auditing Standards).

Code of Ethics for Professional Accountant; http://www.apesb.org.au/uploads/standards/apesb_standards/standard1.pdf (APES 110 Code of Ethics for Professional Accountants).

If you choose to view the Standards and APES 110 online, you are responsible for ensuring you have reliable electronic access throughout semester. The documents can be saved to a device, but they are too long to print.
Recommended

N/A

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