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ACC5218 Auditing Practice

Units : 1
Faculty or Section : Faculty of Business, Education, Law and Arts
School or Department : School of Commerce


Pre-requisite: ACC5202. Students in the MPAC and MBAC must also complete ACC8000.

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 //


This course introduces the concepts and practices of company financial report audits within the assurance framework that develops the threshold learning outcomes in the areas of knowledge and application skills. 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. Based on the Australian Qualification Framework, the minimum threshold learning outcomes for this course will be developed in the areas of knowledge and application skills, teamwork and judgement.

Course offers

Semester Mode Campus
Semester 1, 2015 On-campus Springfield
Semester 1, 2015 On-campus Toowoomba
Semester 1, 2015 Online
Semester 3, 2015 Online