BX3014 - Auditing

Credit points:	03
Year:	2014
Student Contribution Band:	Band 3
Administered by:	School of Business (pre 2015)

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.

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 28-Aug-2014
Coordinator:	Mr Darren Thamm
Lecturer:	Mr Philip Clarke.
Contact hours:	26 hours lectures 12 hours tutorials 12 hours workshops/Seminars
Assessment:	end of semester exam (60%); assignments (30%); test (10%).
External, Study Period 2
Census Date 28-Aug-2014
Coord/Lect:	Mr Darren Thamm.
Contact hours:	0 hours
Method of Delivery:	WWW - LearnJCU
Assessment:	end of semester exam (60%); assignments (30%); test (10%).
Cairns, Internal, Study Period 2
Census Date 28-Aug-2014
Coord/Lect:	Mr Darren Thamm.
Contact hours:	26 hours lectures 12 hours tutorials 12 hours workshops/Seminars
Assessment:	end of semester exam (60%); assignments (30%); test (10%).
JCU Singapore, Internal, Study Period 52
Census Date 17-Jul-2014
Contact hours:	26 hours lectures 12 hours tutorials 12 hours workshops/Seminars
Assessment:	end of semester exam (60%); assignments (30%); test (10%).
JCU Singapore, Internal, Study Period 51
Census Date 20-Mar-2014
Coordinator:	Mrs Sue Ciccotosto
Contact hours:	26 hours lectures 12 hours tutorials 12 hours workshops/Seminars
Assessment:	end of semester exam (60%); assignments (30%); test (10%).
JCU Brisbane, Internal, Study Period 21
Census Date 17-Apr-2014
Coordinator:	Mrs Sue Ciccotosto
Contact hours:	26 hours lectures 12 hours tutorials 12 hours workshops/Seminars
Assessment:	end of semester exam (60%); assignments (30%); test (10%).
JCU Brisbane, Internal, Study Period 23
Census Date 11-Dec-2014
Contact hours:	26 hours lectures 12 hours tutorials 12 hours workshops/Seminars
Assessment:	end of semester exam (60%); assignments (30%); test (10%).
JCU Brisbane, Internal, Study Period 22
Census Date 14-Aug-2014
Coordinator:	Mrs Sue Ciccotosto
Contact hours:	26 hours lectures 12 hours tutorials 12 hours workshops/Seminars
Assessment:	end of semester exam (60%); assignments (30%); test (10%).

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.