CO5118 - Auditing and Assurance Services

Credit points:	03
Year:	2010
Student Contribution Band:	Band 3
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 OR CO5122) AND CO5121 AND CO5117
Inadmissible Subject Combinations:	CO5106

Availabilities
Townsville, Internal, Study Period 1
Census Date 25-Mar-2010
Coord/Lect:	Mr Richard Lane.
Contact hours:	39 hours lectures - As per Subject Guide
Assessment:	end of semester exam (50%); other exams (20%); assignments (30%).
Special Assessment Requirements:	Each student must achieve an overall total of 50% or greater for all invigilated assessment.
Cairns, Internal, Study Period 1
Census Date 25-Mar-2010
Coordinator:	Mr Richard Lane
Lecturer:	Mrs Sue Ciccotosto.
Contact hours:	39 hours lectures - As per Subject Guide
Assessment:	end of semester exam (50%); other exams (20%); assignments (30%).
Special Assessment Requirements:	Each student must achieve an overall total of 50% or greater for all invigilated assessment.
JCU Brisbane, Internal, Study Period 21
Census Date 15-Apr-2010
Coordinator:	Mr Richard Lane
Contact hours:	40 hours lectures - Consisting of 30 hrs lectures and 10 hrs of lecturer directed activities.
Assessment:	end of semester exam (50%); other exams (20%); assignments (30%).
Special Assessment Requirements:	Each student must achieve an overall total of 50% or greater for all invigilated and non-invigilated assessment.
JCU Brisbane, Internal, Study Period 22
Census Date 12-Aug-2010
Coordinator:	Mr Richard Lane
Contact hours:	40 hours lectures - Consisting of 30 hrs lectures and 10 hrs of lecturer directed activities.
Assessment:	end of semester exam (50%); other exams (20%); assignments (30%).
Special Assessment Requirements:	Each student must achieve an overall total of 50% or greater for all invigilated assessment.
JCU Brisbane, Internal, Study Period 23
Census Date 09-Dec-2010
Coordinator:	Mr Richard Lane
Contact hours:	40 hours lectures - Consisting of 30 hrs lectures and 10 hrs of lecturer directed activities.
Assessment:	end of semester exam (50%); other exams (20%); assignments (30%).
Special Assessment Requirements:	Each student must achieve an overall total of 50% or greater for all invigilated assessment.

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.