This unit of study examines the process of auditing, highlighting the important concepts that underpin auditing practice. The unit provides an overview of the audit process within the context of Australian Auditing Standards and focuses on the audit of corporate financial reports undertaken in compliance with the Corporations Act 2001 (Cth). It also explores other forms of audit and assurance activities. The approach taken is both practical and theoretical, with students expected to apply their knowledge to case studies developed from practice. As the capstone unit of study for the accounting major, this unit bridges the gap between theory and practice by integrating knowledge and consolidating key skills developed across the accounting major. It aims to provide students with practical experience in identifying, analysing and solving contemporary business problems. Students ensure their career-readiness by applying concepts, theories, frameworks, methodologies and skills to authentic problems and challenges faced in the field of accounting.
|Completion of at least 120 credit points including (ACCT2012 or ACCT2019) and ACCT3011|
|Students are expected to have an understanding of the key principles and rules of specified auditing standards, and be able to apply them in the context of business scenarios. Students are also expected to comprehend the form and content of published financial statements and be able to explain their function. All other requirements for the major or program associated with this capstone must be completed prior to or concurrently with (if enrolment rules permit) this unit of study. Capstones must be completed at the University of Sydney Business School only.|
At the completion of this unit, you should be able to:
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