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    ACY B826F
    Advanced Auditing
    ACY B826F
    Advanced Auditing

    Course Coordinator: Ms Mabel Lam, BComm, DipAdEd (UBC); MPET (Deakin); CPA; CA (Canada); FCPA

    Advisory prerequisite(s)
    You are advised to have already studied ACT B861F.

    This course is divided into two parts. The first part introduces students to the fundamentals of auditing and the complex auditing environment. This part also covers key auditing concepts and principles involved in external auditing, from the planning stage to the reporting stage. The second part builds on the auditing concepts in the first part and applies them to specific business processes or transaction cycles. More advanced topics such as auditor’s responsibilities relating to specific areas such as fraud and the going concern assumption will also be discussed. Students will also learn about other audits and assurance engagements outside of financial statement audits.

    The course covers the following topics:

    • Overview of the audit function and other assurance engagements

    • Professional ethics and conduct

    • Auditors’ responsibilities towards fraud and the going concern assumption

    • The audit process

    • Corporate governance, enterprise risk management and internal controls

    • Audit evidence and audit procedures

    • Application of the audit process to business cycles

    • Communication with shareholders and those charged with governance

    Contact hours
    Normally one or two 3-hour class per week.

    Students are required to undertake an external examination offered by CPA Australia. The mark obtained will be considered part (30%) of the continuous assessment for this course. There will also be assignments / a group project / a presentation worth 30%, and participation is worth 10%. In total, continuous assessment accounts for 70% of the total course score while the final examination accounts for 30% of the total course score.

    Students will need access to a personal computer with an Internet connection.

    Set book(s)
    No set textbook.
    Reference study material: Study Pack for Advanced Audit and Assurance, CPA Australia.

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