CO5118 - Auditing and Assurance Services
| Credit points: | 03 |
| Year: | 2011 |
| 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 appraise information critically;
- The ability to use independent judgment to synthesise information to make intellectual and/or creative advances;
- The ability to think laterally and be original;
- The ability to conceptualise problems;
- The ability to conceptualise and evaluate a range of potential solutions to relevant problems;
- The ability to make constructive contributions to project teams or collegial activities;
- The potential to resolve conflicts.
| Prerequisites: | (CO5107 OR CO5122) AND CO5121 AND CO5117 |
| Inadmissible Subject Combinations: | CO5106 |
Availabilities | |
| Townsville, Internal, Study Period 1 | |
| Census Date 24-Mar-2011 | |
| Coord/Lect: | Mr Richard Lane. |
| Contact hours: |
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| Assessment: | end of semester exam (50%); other exams (20%); assignments (30%). |
| Special Assessment Requirements: | Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject. |
| Cairns, Internal, Study Period 1 | |
| Census Date 24-Mar-2011 | |
| Coordinator: | Mr Richard Lane |
| Lecturer: | Mrs Sue Ciccotosto. |
| Contact hours: |
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| Assessment: | end of semester exam (50%); other exams (20%); assignments (30%). |
| Special Assessment Requirements: | Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject. |
| JCU Brisbane, Internal, Study Period 21 | |
| Census Date 14-Apr-2011 | |
| Coordinator: | Mr Richard Lane |
| Contact hours: |
|
| Assessment: | end of semester exam (50%); other exams (20%); assignments (30%). |
| Special Assessment Requirements: | Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject. |
| JCU Brisbane, Internal, Study Period 23 | |
| Census Date 08-Dec-2011 | |
| Coordinator: | Mr Richard Lane |
| Contact hours: |
|
| Assessment: | end of semester exam (50%); other exams (20%); assignments (30%). |
| Special Assessment Requirements: | Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject. |
| JCU Brisbane, Internal, Study Period 22 | |
| Census Date 11-Aug-2011 | |
| Coordinator: | Mr Richard Lane |
| Contact hours: |
|
| Assessment: | end of semester exam (50%); other exams (20%); assignments (30%). |
| Special Assessment Requirements: | Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject. |
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.