BX3014 - Auditing
| Credit points: | 03 |
| Year: | 2016 |
| Student Contribution Band: | Band 3 |
| Administered by: | College of Business, Law & Governance |
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 25-Aug-2016 | |
| Coord/Lect: | Dr Ray McNamara. |
| Contact hours: |
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| Assessment: | end of semester exam (60%); assignments (30%); test (10%). |
| External, Study Period 2 | |
| Census Date 25-Aug-2016 | |
| Coord/Lect: | Dr Ray McNamara. |
| 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 25-Aug-2016 | |
| Coordinator: | Dr Ray McNamara |
| Lecturer: | Mr Darren Thamm. |
| Contact hours: |
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| Assessment: | end of semester exam (60%); assignments (30%); test (10%). |
| JCU Singapore, Internal, Study Period 52 | |
| Census Date 11-Aug-2016 | |
| Coordinator: | Dr Ray McNamara |
| Contact hours: |
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| Assessment: | end of semester exam (60%); assignments (30%); test (10%). |
| JCU Brisbane, Internal, Study Period 21 | |
| Census Date 07-Apr-2016 | |
| Coordinator: | Dr Ray McNamara |
| Contact hours: |
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| Assessment: | end of semester exam (60%); assignments (30%); test (10%). |
| JCU Brisbane, Internal, Study Period 22 | |
| Census Date 11-Aug-2016 | |
| Coordinator: | Dr Ray McNamara |
| Contact hours: |
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| Assessment: | end of semester exam (60%); assignments (30%); test (10%). |
| JCU Brisbane, Internal, Study Period 23 | |
| Census Date 08-Dec-2016 | |
| Coordinator: | Dr Ray McNamara |
| Contact hours: |
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| 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.