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The need for and the nature of auditing; knowledge base about audit theory and method; skills needed for the practice of auditing; issues confronting the auditing profession.
This course examines the need for and nature of auditing, including its context. It focuses on both auditing principles and practice, including statutory requirements; auditing standards, guidelines, and other professional pronouncements; professional liability and ethics; auditor communications; audit risk; audit planning; internal control; audit evidence; audit procedures; and issues confronting the auditing profession. It aims to provide students with a conceptual framework from which to analyse and address practical problems. It also seeks to develop generic skills relevant to the practice of auditing, including effective communication, analytical and critical thinking, and problem solving.An essential part of the performance of an audit is the exercise of judgement. The development of judgement in auditing emerges from participation and experience, for which this course is not a substitute. However, students should aim to be able to apply the information learnt and to be able to develop a solution to factual auditing problems.
Having engaged in learning during the course, students will be able to demonstrate an understanding (e.g. explain, discuss, apply and, where appropriate, evaluate) of:1. Demonstrate an understanding of the nature, purpose, and context of external audits, including theory, current issues, and other factors that influence auditing.2. Demonstrate an understanding of an auditor’s professional, legal, and ethical responsibilities; and to analyse and report on case situations.3. Demonstrate expertise in aspects of the audit process, such as identifying audit risk, preparing components of an audit plan, evaluating internal control systems, preparing audit reports for various audit outcomes, interpreting and explaining different types of audit report, and applying auditing standards.
This course will provide students with an opportunity to develop the Graduate Attributes specified below:
Critically competent in a core academic discipline of their award
Students know and can critically evaluate and, where applicable, apply this knowledge to topics/issues within their majoring subject.
Employable, innovative and enterprising
Students will develop key skills and attributes sought by employers that can be used in a range of applications.
INFO123 and ACCT211. RP: INFO243
ACIS346, AFIS306, AFIS346, AFIS506.
INFO243
Richard Fisher
Leung, Coram, Cooper and Richardson; Audit and Assurance ; 1st; Wiley, 2019.
Pratt, Michael J. , Van Peursem, Karen, Van Peursem, Karen; Auditing : theory and practice in New Zealand ; 7th edition; [publisher not identified], 2017.
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Domestic fee $831.00
International fee $3,875.00
* All fees are inclusive of NZ GST or any equivalent overseas tax, and do not include any programme level discount or additional course-related expenses.
For further information see Department of Accounting and Information Systems .