James Cook University Subject Handbook - 2017

BX3014 - Auditing

Credit points: 03
Year: 2017
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

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 24-Aug-2017
Coord/Lect: Dr Ray McNamara.
Contact hours:
  • 26 hours lectures
  • 12 hours tutorials
    Assessment:end of semester exam (60%); assignments (30%); test (10%).

    External, Study Period 2
    Census Date 24-Aug-2017
    Coord/Lect: Dr Ray McNamara.
    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 24-Aug-2017
      Coordinator: Dr Ray McNamara
      Lecturer: Mr Darren Thamm.
      Contact hours:
      • 26 hours lectures
      • 12 hours tutorials
        Assessment:end of semester exam (60%); assignments (30%); test (10%).

        JCU Singapore, Internal, Study Period 51
        Census Date 06-Apr-2017
        Coordinator: Dr Ray McNamara
        Contact hours:
        • 50 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
          Assessment:end of semester exam (60%); assignments (30%); test (10%).

          JCU Singapore, Internal, Study Period 53
          Census Date 07-Dec-2017
          Coordinator: Dr Ray McNamara
          Contact hours:
          • 26 hours lectures
          • 12 hours tutorials
            Assessment:end of semester exam (60%); assignments (30%); test (10%).

            JCU Brisbane, Internal, Study Period 21
            Census Date 06-Apr-2017
            Coordinator: Dr Ray McNamara
            Contact hours:
            • 50 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
              Assessment:end of semester exam (60%); assignments (30%); test (10%).

              JCU Brisbane, Internal, Study Period 22
              Census Date 10-Aug-2017
              Coordinator: Dr Ray McNamara
              Contact hours:
              • 26 hours lectures
              • 12 hours tutorials
                Assessment:end of semester exam (60%); assignments (30%); test (10%).

                JCU Brisbane, Internal, Study Period 23
                Census Date 07-Dec-2017
                Coordinator: Dr Ray McNamara
                Contact hours:
                • 26 hours lectures
                • 12 hours tutorials
                  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.