ACCT5522 Principles of Auditing
- 6 points
|Semester 1||UWA (Perth)||Face to face|
|Semester 2||UWA (Perth)||Face to face|
- This unit deals with auditing principles and practice. Topics include auditing standards and procedures; internal control; the role of internal audit versus external audit; audit risks and their assessment; audit evidence; statistical procedures in audit sampling; electronic data processing (EDP) audit and audit reports.
- Students are able to (1) demonstrate an understanding of the regulatory framework and the audit process; (2) critically apply auditing concepts and principles to practical scenarios; (3) exercise judgement in assessing risks and develop audit plans in response to the risk assessments; (4) critically evaluate the audit findings and form an audit opinion; and (5) develop competencies to work effectively in teams.
- Typically this unit is assessed in the following ways: (1) participation ; (2) group assignment; and (3) final examination. Further information is available in the unit outline.
Supplementary assessment is not available in this unit.
- Unit Coordinator(s)
- Professor David Gilchrist
- Unit rules
- ACCT5432 Introductory Financial Accounting
ACCT5511 Intermediate Corporate Financial Accounting
- Contact hours
- lectures/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.
- Books and other material wherever listed may be subject to change. Book lists relating to 'Preliminary reading', 'Recommended reading' and 'Textbooks' are, in most cases, available at the University Co-operative Bookshop (from early January) and appropriate administrative offices for students to consult. Where texts are listed in the unit description above, an asterisk (*) indicates that the book is available in paperback.