Studying online
There are now 2 possible online modes for units:
Units with modes Online timetabled and Online flexible are available for any student to self-enrol and study online.
Click on an offering mode for more details.
Unit Overview
- Description
This unit provides an introduction to auditing and an overview of the audit process and brings together many of the issues considered in other units studied as part of the Commerce degree. Topics include auditing concepts and procedures; the scope and limitation of auditing; auditing standards and responsibilities; legal aspects; internal control; audit risk analysis; audit evidence; and impact of CIS on auditing and audit reports. The unit also addresses many of the current issues affecting the auditing profession including the growing area of assurance services.
- Credit
- 6 points
- Offering
(see Timetable) Availability Location Mode Semester 2 UWA (Perth) Face to face Semester 2 Albany Face to face - Details for undergraduate courses
- Level 3 option in the Accounting major sequence
- Level 3 elective
- Outcomes
Students are able to (1) demonstrate an understanding of the regulatory framework in which the audit function operates; (2) explain auditing concepts, principles and the audit process; (3) critically analyse client-specific, industry and economic conditions and assess their impact on a client's business risks; (4) plan and execute an audit, analyse audit findings and form an appropriate audit opinion; (5) evaluate and solve audit issues individually and in teams; (6) effectively communicate an understanding of auditing concepts and issues through oral presentations and written answers; (7) reflect on the learning process; and (8) gain insights into the use of technology in the audit process.
- Assessment
Indicative assessments in this unit are as follows: (1) assignments; (2) in class activities; and (3) final examination. Further information is available in the unit outline.
Student may be offered supplementary assessment in this unit if they meet the eligibility criteria.
- Unit Coordinator(s)
- Dr Prerana Agrawal
- Unit rules
- Prerequisites
- ACCT2201 Corporate Accounting
- Contact hours
- lectures/tutorials/seminars/workshops: up to 3 hours per week
- The availability of units in Semester 1, 2, etc. was correct at the time of publication but may be subject to change.
- All students are responsible for identifying when they need assistance to improve their academic learning, research, English language and numeracy skills; seeking out the services and resources available to help them; and applying what they learn. Students are encouraged to register for free online support through GETSmart; to help themselves to the extensive range of resources on UWA's STUDYSmarter website; and to participate in WRITESmart and (ma+hs)Smart drop-ins and workshops.
- Unit readings, including any essential textbooks, are listed in the unit outline for each unit, one week prior the commencement of study. The unit outline will be available via the LMS and the UWA Handbook one week prior the commencement of study. Reading lists and essential textbooks are subject to change each semester. Information on essential textbooks will also be made available on the Essential Textbooks. This website is updated regularly in the lead up to semester so content may change. It is recommended that students purchase essential textbooks for convenience due to the frequency with which they will be required during the unit. A limited number of textbooks will be made available from the Library in print and will also be made available online wherever possible. Essential textbooks can be purchased from the commercial vendors to secure the best deal. The Student Guild can provide assistance on where to purchase books if required. Books can be purchased second hand at the Guild Secondhand bookshop (second floor, Guild Village), which is located on campus.
- Contact hours provide an indication of the type and extent of in-class activities this unit may contain. The total amount of student work (including contact hours, assessment time, and self-study) will approximate 150 hours per 6 credit points.
Face to face
Predominantly face-to-face. On campus attendance required to complete this unit. May have accompanying resources online.
Online flexible
100% Online Unit. NO campus face-to-face attendance is required to complete this unit. All study requirements are online only. Unit is asynchronous delivery, with NO requirement for students to participate online at specific times.
Online timetabled
100% Online Unit. NO campus face-to-face attendance is required to complete this unit. All study requirements are online only. Unit includes some synchronous components, with a requirement for students to participate online at specific times.
Online Restricted
Not available for self-enrolment. Students access this mode by contacting their student office through AskUWA. 100% Online Unit.
NO campus face-to-face attendance. All study and assessment requirements are online only. Unit includes some timetabled activities, with a requirement for students to participate online at specific times. In exceptional cases (noted in the Handbook) students may be required to participate in face-to-face laboratory classes when a return to UWA’s Crawley campus becomes possible in order to be awarded a final grade.
External
No attendance or regular contact is required, and all study requirements are completed either via correspondence and/or online submission.
Off-campus
Regular attendance is not required, but student attends the institution face to face on an agreed schedule for purposes of supervision and/or instruction.
Multi-mode
Multiple modes of delivery. Unit includes a mix of online and on-campus study requirements. On campus attendance for some activities is required to complete this unit.