The focus of this unit is the development of knowledge and understanding of the key elements of the 'corporate financial report' audit process with particular reference to Australian Auditing Standards. Auditor's duties and responsibilities are considered before moving to planning the audit, performing the audit and arriving at an audit opinion. Students are exposed to the techniques used by auditors in carrying out audit procedures and evaluating audit evidence. Students are expected to further develop their critical thinking skills through applying technical audit principles to real-world auditing problems and corporate case studies. Students develop an appreciation for the essential role the auditor and the audit function play in enhancing the quality of financial statements and corporate governance. In this context, the unit critically examines contemporary audit issues, recent audit headlines and challenges faced by the audit profession in the Australian and global environment.
Unit details and rules
|Available to study abroad and exchange students
|Angela Hecimovic, firstname.lastname@example.org