This unit encompasses the nature and purpose of audit and assurance services and the regulatory and professional environment in which they operate. You will apply professional, ethical and legal requirements stemming from the assurance framework and applicable auditing pronouncements to real-world scenarios.
Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. You are expected to complete all pre-class activities prior to your scheduled class, and post-class activities should be completed after your scheduled class. Learning activities may include a combination of teacher directed, peer directed and online engagement activities.
apply critical thinking, problem-solving and communication skills to resolve ethical dilemmas and professional issues faced by audit practitioners.
examine the auditor's role in identifying and reporting frauds and errors in financial statement audits
assess the regulatory ethical and professional requirements applicable to assurance services
critically evaluate the demand for audit and assurance services within Australia and worldwide
design appropriate audit strategies and procedures using the assurance framework
assess the appropriateness of evidence gathered and conclusions reached using professional judgement and reliable source frameworks
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