26 hours lectures, 12 hours tutorials, 12 hours workshops. Semester 2.
Staff:
Mr T Lequerica (Townsville campus);
Ms M Richardson (Cairns campus).
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%).
