BUSN3002 Auditing
Later Year Course
| Offered By | School of Accounting & Business Info Systems |
|---|---|
| Academic Career | Undergraduate |
| Course Subject | Business |
| Offered in | Summer Session, 2009, Second Semester, 2009, Summer Session, 2010, and Second Semester, 2010 |
| Unit Value | 6 units |
| Course Description |
Topics include: the nature and objectives of independent financial statement audits; the auditing environment; legal and ethical responsibilities and auditing standards; risk analysis in auditing; sources and nature of evidence; audit planning and documentation; audit testing methods( including computer assissted auditing techniques); sampling; form and purpose of audit reports; other assurance engagements and environments. |
| Learning Outcomes |
By the end of the course, you are expected to understand the environment and function of audits, what auditors do in performing audits, and their risks and responsibilities. |
| Indicative Assessment |
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| Workload |
The course is structured around 13 two-hour lectures, 12 one-hour tutorials and your own private study. |
| Areas of Interest | Accounting |
|
Assumed Knowledge and Required Skills |
The course is designed to be taken in the final year of an accounting major. You are expected to have retained familiarity with the concepts studied in previous accounting, introductory commercial law, information systems and introductory statistics courses. |
| Requisite Statement |
BUSN2015 Company Accounting and either BUSN2101 Law of Business Entities or LAWS2203 Corporations Law. |
| Incompatibility |
Incompatible with COMM3002 Auditing. |
| Prescribed Texts |
See Course Website: http://ecocomm.anu.edu.au/courses/outline/BUSN3002.pdf
|
| Preliminary Reading |
See Course Website: http://ecocomm.anu.edu.au/courses/outline/BUSN3002.pdf
|
| Indicative Reading List | See Course Website: http://ecocomm.anu.edu.au/courses/outline/BUSN3002.pdf |
| Other Information |
For further information please see http://ecocomm.anu.edu.au/courses/course.asp?code=BUSN3002 |
| Academic Contact | See: http://ecocomm.anu.edu.au/courses/course.asp?code=BUSN3002 |
The information published on the Study at ANU 2009 website applies to the 2009 academic year only. All information provided on this website replaces the information contained in the Study at ANU 2008 website.
