CO5106 - International Auditing and Assurance Services

Credit points:	03
Year:	2005
Student Contribution Band:	Band 2
Administered by:

This subject examines the practice of auditing and the concepts which underlie the practice. Although the emphasis is on the statutory audit from an international perspective, other topics include: risk analysis, analytical review, statistical sampling techniques, auditing in a computer information systems environment and audit reporting.

Learning Outcomes

• To familiarise students with current developments in audit practice and research;
• To develop students' understanding of the audit function and of the reasons for an audit;
• To familiarise students with the professional, legal, commercial and regulatory constraints within which audits are carried out;
• To examine techniques used by auditors, including risk analysis, evidence collection and evaluation, and audit reporting.

Graduate Qualities

• The ability to adapt knowledge to new situations;
• The ability to speak and write logically, clearly and creatively;
• The ability to calculate, produce, interpret and communicate numerical information.

Prerequisites:

As contained in the JCU/GuangZhou University agreement.

Availabilities
, , Study Period 40
Census Date 31-Aug-2005
Face to face teaching 08-Aug-2005 to 11-Nov-2005
Contact hours:	26 hours 12 hours
Assessment:	(50%); (30%); (20%).

Note: Minor variations might occur due to the continuous Subject quality improvement process, and in case of minor variation(s) in assessment details, the Subject Outline represents the latest official information.