CO5106 - International Auditing and Assurance Services
[Offered in 2007 only]
| Credit points: | 03 |
| Year: | 2007 |
| Student Contribution Band: | Band 2 |
| Administered by: | School of Business |
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 | |
| Guangzhou, Block, Study Period 6 | |
| Census Date 29-Jun-2007 | |
| Face to face teaching 30-Jun-2007 to 05-Aug-2007 | |
| Contact hours: |
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| Assessment: | end of semester exam (50%); other exams (30%); assignments (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.