| Type: | Postgraduate Subject |
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| Code: | ACCT71-305 |
| EFTSL: | 0.125 |
| Faculty: | Bond Business School |
| Semesters offered: |
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| Credit: | 10 |
| Study areas: |
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| Subject fees: |
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Description
This subject introduces the principles and practices of external auditing in the public accounting domain within the framework of Australian and International Auditing Standards. This subject focuses on the critical analysis and application of the audit risk model, auditing standards and each phase of the audit process. Emphasis is also placed on ethical considerations, independence and corporate governance relevant to the practice of external auditing of corporate financial statements.
Subject details
Learning outcomes
- Explain the purpose, nature and limitations of audits of general purpose financial statements and related regulation.
- Apply International Standards on Auditing or other relevant auditing standards, laws, and regulations applicable to an audit of complex transactions that could result in material misstatements in financial statements.
- Demonstrate the ability to make decisions about the elements of the audit risk model and evaluate how those decisions impact the audit process in complex audit engagements.
- Demonstrate the ability to apply appropriate auditing methods, make informed judgements and reach well-reasoned conclusions regarding audit evidence and the issuance of an audit opinion in complex audit engagements.
- Apply the standards, ethics, and professional values of the accounting profession to solve complex issues relevant to auditing practice.
- Demonstrate the ability to critically reflect on and learn from personal experience and feedback from others to enable continued development.
Enrolment requirements
| Requisites: |
Nil |
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| Assumed knowledge: |
Assumed knowledge is the minimum level of knowledge of a subject area that students are assumed to have acquired through previous study. It is the responsibility of students to ensure they meet the assumed knowledge expectations of the subject. Students who do not possess this prior knowledge are strongly recommended against enrolling and do so at their own risk. No concessions will be made for students’ lack of prior knowledge. Assumed Prior Learning (or equivalent):
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| Restrictions: |
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Subject outlines
- January 2025 [Standard - Auditing]
- September 2024 [Standard - Auditing]
- January 2024 [Standard - Auditing]
- September 2023 [Standard - Auditing]
- January 2023 [Standard - Auditing]
- September 2022 [Standard - Auditing]
- January 2022 [Standard - Auditing]
- September 2021 [Standard - Auditing]
- January 2021 [Standard - Auditing]
- September 2020 [Standard - Auditing]
- January 2020 [Standard - Auditing]
- September 2019 [Standard - Auditing]
- January 2019 [Standard - Auditing]
- September 2018 [Standard - Auditing]
- January 2018 [Standard - Auditing]
- September 2017 [Standard - Auditing]
Subject dates
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January 2024
Standard Offering Enrolment opens: 12/11/2023 Semester start: 15/01/2024 Subject start: 15/01/2024 Cancellation 1: 29/01/2024 Cancellation 2: 05/02/2024 Last enrolment: 28/01/2024 Withdraw - Financial: 10/02/2024 Withdraw - Academic: 02/03/2024 Teaching census: 09/02/2024 -
September 2024
Standard Offering Enrolment opens: 14/07/2024 Semester start: 09/09/2024 Subject start: 09/09/2024 Cancellation 1: 23/09/2024 Cancellation 2: 30/09/2024 Last enrolment: 22/09/2024 Withdraw - Financial: 05/10/2024 Withdraw - Academic: 26/10/2024 Teaching census: 04/10/2024 -
January 2025
Standard Offering Enrolment opens: 10/11/2024 Semester start: 20/01/2025 Subject start: 20/01/2025 Cancellation 1: 03/02/2025 Cancellation 2: 10/02/2025 Last enrolment: 02/02/2025 Withdraw - Financial: 15/02/2025 Withdraw - Academic: 08/03/2025 Teaching census: 14/02/2025
| Standard Offering | |
|---|---|
| Enrolment opens: | 12/11/2023 |
| Semester start: | 15/01/2024 |
| Subject start: | 15/01/2024 |
| Cancellation 1: | 29/01/2024 |
| Cancellation 2: | 05/02/2024 |
| Last enrolment: | 28/01/2024 |
| Withdraw - Financial: | 10/02/2024 |
| Withdraw - Academic: | 02/03/2024 |
| Teaching census: | 09/02/2024 |
| Standard Offering | |
|---|---|
| Enrolment opens: | 14/07/2024 |
| Semester start: | 09/09/2024 |
| Subject start: | 09/09/2024 |
| Cancellation 1: | 23/09/2024 |
| Cancellation 2: | 30/09/2024 |
| Last enrolment: | 22/09/2024 |
| Withdraw - Financial: | 05/10/2024 |
| Withdraw - Academic: | 26/10/2024 |
| Teaching census: | 04/10/2024 |
| Standard Offering | |
|---|---|
| Enrolment opens: | 10/11/2024 |
| Semester start: | 20/01/2025 |
| Subject start: | 20/01/2025 |
| Cancellation 1: | 03/02/2025 |
| Cancellation 2: | 10/02/2025 |
| Last enrolment: | 02/02/2025 |
| Withdraw - Financial: | 15/02/2025 |
| Withdraw - Academic: | 08/03/2025 |
| Teaching census: | 14/02/2025 |