BX3014 - Auditing
| Credit points: | 03 |
| Year: | 2013 |
| Student Contribution Band: | Band 3 |
| Administered by: | School of Business |
This subject examines the underlying concepts and practice of auditing, the collection and evaluation of audit evidence and the audit reporting process. The subject also develops an understanding of the legal environment in which the auditor works and focuses on the requirements of financial statement audit under the Corporations Act (2001)(Cth). Topics examined include the rights, duties and responsibilities of auditors; risk analysis; audit plans; audit programmes; sampling; tests of controls; substantive tests; and auditing principles for Electronic Data Programs.
Learning Outcomes
- analyse organisations in terms of their systems of internal controls and risk factors;
- demonstrate an ability to apply audit principles to the preparation of audit plans and programs;
- describe and evaluate the rights, duties and responsibilities of the auditor;
- evaluate and apply tests of internal control and substantive tests;
- evaluate ethical problems experienced by auditors;
- evaluate the effect of Electronic Data Program development on the audit environment.
Graduate Qualities
- The ability to adapt knowledge to new situations;
- The ability to define and to solve problems in at least one discipline area;
- The ability to think critically, to analyse and evaluate claims, evidence and arguments, and to reason and deploy evidence clearly and logically;
- The ability to select and organise information and to communicate it accurately, cogently, coherently, creatively and ethically;
- The acquisition of coherent and disciplined sets of skills, knowledge, values and professional ethics from at least one discipline area;
- The ability to reflect on and evaluate learning, and to learn independently in a self directed manner;
- 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;
- The ability to communicate effectively with a range of audiences;
- The ability to work individually and independently;
- The ability to use online technologies effectively and ethically.
| Prerequisites: | (BU2112 OR BX2112 OR CO2502 OR LA3015 OR LA3106) AND (BX3011 OR CO2002) AND ALLOW CONCURRENT FOR BX3011 |
| Inadmissible Subject Combinations: | CO3012 |
Availabilities | |
| Townsville, Internal, Study Period 2 | |
| Census Date 29-Aug-2013 | |
| Coordinator: | Mrs Sue Ciccotosto |
| Lecturer: | Mr Ian Burnett. |
| Contact hours: |
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| Assessment: | end of semester exam (60%); assignments (30%); test (10%). |
| External, Study Period 2 | |
| Census Date 29-Aug-2013 | |
| Coord/Lect: | Mrs Sue Ciccotosto. |
| Contact hours: |
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| Method of Delivery: | WWW - LearnJCU |
| Assessment: | end of semester exam (60%); assignments (30%); test (10%). |
| Cairns, Internal, Study Period 2 | |
| Census Date 29-Aug-2013 | |
| Coord/Lect: | Mrs Sue Ciccotosto. |
| Contact hours: |
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| Assessment: | end of semester exam (60%); assignments (30%); test (10%). |
| JCU Singapore, Internal, Study Period 53 | |
| Census Date 14-Nov-2013 | |
| Coordinator: | Mrs Sue Ciccotosto |
| Contact hours: |
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| Assessment: | end of semester exam (60%); other exams (10%); 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 18-Apr-2013 | |
| Coordinator: | Mrs Sue Ciccotosto |
| Contact hours: |
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| Assessment: | end of semester exam (60%); other exams (10%); 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 15-Aug-2013 | |
| Coordinator: | Mrs Sue Ciccotosto |
| Contact hours: |
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| Assessment: | end of semester exam (60%); other exams (10%); 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 13-Dec-2013 | |
| Coordinator: | Mrs Sue Ciccotosto |
| Contact hours: |
|
| Assessment: | end of semester exam (60%); other exams (10%); 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.