ACCT3322 Auditing

6 points
(see Timetable)
Semester 2UWA (Perth)Face to face
Semester 2AlbanyFace to face
Details for undergraduate courses
  • Level 3 option in the Accounting major sequence
  • The area of knowledge for this unit is Management and Commerce
  • Category B broadening unit for students
  • Level 3 elective
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.
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; and (7) reflect on the learning process.
Indicative assessments in this unit are as follows: (1) in-class assessment; (2) online quizzes; and (3) final examination. Further information is available in the unit outline.

Supplementary assessment is not available in this unit except in the case of a bachelor's pass degree student who has obtained a mark of 45 to 49 overall and is currently enrolled in this unit, and it is the only remaining unit that the student must pass in order to complete their course.
Unit Coordinator(s)
Professor David Gilchrist
Unit rules
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.
  • 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 via the Booktopia Textbook Finder, which has the functionality to search by course code, course, ISBN and title, and may also be posted or available at the appropriate school's administrative offices. Where texts are listed in the unit description above, an asterisk (*) indicates that the book is available in paperback.