• Semester 2 (External)

Synopsis

This readings-based unit examines contemporary issues in auditing  and
assurance  services  and  recent developments affecting  external  and
internal  auditors. Through appraisal of the professional, theoretical
and  empirical literature, the unit discusses and explores  the  nexus
between  research  findings and their implications  for  the  auditing
profession  and users of the audit report. The unit considers  various
corporate  governance issues related to the demand for and  supply  of
auditing  and  assurance  services. Current audit  concerns  regarding
electronic  data  interchange, and auditor  decision-making  are  also
discussed.