CO5118 - Auditing and Assurance Services
| Credit points: | 03 |
| Year: | 2007 |
| Student Contribution Band: | Band 2 |
| Administered by: | School of Business |
<b>Course or course code of students permitted to enrol:</b> Students enrolled in any postgraduate certificates, diplomas or degrees offered by the University are permitted to enrol in this subject. <b>Course or course code of students not permitted to enrol:</b> Students enrolled in any undergraduate qualifications offered by the University are not permitted to enrol in this subject.
This subject examines the practice of auditing and the relevant underlying concepts. Although the emphasis is on the statutory audit, 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 practices and research;
- To familiarise students with the professional, legal, commercial and regulatory constraints within which audits are carried out;
- To develop students' understanding of the audit function and of the reasons for an audit;
- 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 clearly, coherently and creatively;
- The ability to generate, calculate, interpret and communicate numerical information in ways appropriate to a given discipline or discourse.
| Prerequisites: | CO5107 CO5121 |
| Inadmissible Subject Combinations: | CO5106 |
Availabilities | |
| Townsville, Block, Study Period 4 | |
| Census Date 30-Mar-2007 | |
| Face to face teaching 23-Mar-2007 to 15-Apr-2007 | |
| Coordinator: | Professor Brendan O'Connell |
| Lecturer: | Mr Richard Lane. |
| Contact hours: |
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| Assessment: | end of semester exam (50%); other exams (30%); assignments (20%). |
| Special Assessment Requirements: | None |
| Cairns, Internal, Study Period 2 | |
| Census Date 31-Aug-2007 | |
| Coordinator: | Professor Brendan O'Connell |
| Contact hours: |
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| Assessment: | end of semester exam (50%); other exams (30%); assignments (20%). |
| JCU Brisbane, Internal, Study Period 21 | |
| Census Date 11-May-2007 | |
| Coordinator: | Professor Brendan O'Connell |
| Contact hours: |
|
| Assessment: | end of semester exam (50%); other exams (30%); assignments (20%). |
| Special Assessment Requirements: | None |
| JCU Brisbane, Internal, Study Period 22 | |
| Census Date 31-Aug-2007 | |
| Coordinator: | Professor Brendan O'Connell |
| Contact hours: |
|
| Assessment: | end of semester exam (50%); other exams (30%); assignments (20%). |
| Special Assessment Requirements: | None |
| JCU Brisbane, Internal, Study Period 23 | |
| Census Date 14-Dec-2007 | |
| Coordinator: | Professor Brendan O'Connell |
| Contact hours: |
|
| Assessment: | end of semester exam (50%); other exams (30%); assignments (20%). |
| Special Assessment Requirements: | None |
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.