USQ LogoCourse specification
The current and official versions of the course specifications are available on the web at http://www.usq.edu.au/course/specification/current.
Please consult the web for updates that may occur during the year.

ACC3118 Auditing

Units : 1
Faculty or Section : Faculty of Business
School or Department : School of Accounting, Economics and Finance
Version produced : 8 March 2013

Requisites

Co-requisite: ACC3115 or ACC2115

Other requisites

Students are required to have access to a personal computer, e-mail capabilities and Internet access to UConnect. Current details of computer requirements can be found at <http://www.usq.edu.au/ict/students/standards/default.htm>.

Synopsis

This course introduces the concepts and practices of company financial report audits within the assurance framework. It deals primarily with the process by which the external company auditor, within the Australian professional, ethical and legal framework, appraises and reports on the truth and fairness of the company's financial statements. The course is oriented towards the auditing profession and, in keeping with current practice, adopts a risk-based audit approach and follows the Australian Auditing Standards that are based on the International Standards on Auditing. The course looks at how financial statement audits are conducted in computer-based and manual environments for selected systems. Limited practical exposure to auditing is provided through requiring students to complete a case study as part of the assessment for the course.

Course offers

Semester Mode Campus
Semester 1, 2011 External
Semester 1, 2011 On-campus Toowoomba
Semester 2, 2011 External
Semester 2, 2011 On-campus Fraser Coast
Semester 2, 2011 On-campus Springfield
Semester 2, 2011 On-campus Toowoomba
Semester 3, 2011 External