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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.

ACC5218 Auditing Practice

Short Description: Auditing Practice
Units : 1
Faculty or Section : Faculty of Business, Education, Law and Arts
School or Department : School of Commerce
Student contribution band : Band 3
ASCED code : 080101 - Accounting
Grading basis : Graded
Version produced : 25 April 2019

Requisites

Pre-requisite: (ACC5000 or ACC5202) and 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 http://www.usq.edu.au/current-students/support/computing/hardware.

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 Accounting 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 (AQF), 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, 2019 Online
Semester 2, 2019 On-campus Toowoomba
Semester 2, 2019 Online