CO3012:04
Auditing
Townsville, Cairns
HECS Band 2
26 hours lectures, 12 hours tutorials, 12 hours workshops. Semester 2.
Rights, duties and responsibilities of auditors; risk analysis; audit plans; audit programmes; sampling; tests of controls; substantive tests; EDP audit principles.
Learning Objectives:
- describe and evaluate the rights, duties and responsibilities of the auditor;
- evaluate ethical problems experienced by auditors;
- demonstrate an ability to apply audit principles to the preparation of audit plans and programs;
- analyse organisations in terms of their systems of internal controls and risk factors;
- evaluate and apply tests of internal control and substantive tests;
- evaluate the effect of EDP development on the audit environment.
Assessment by assignments (30%); final examination (70%).