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A study of advanced topics and contemporary issues in auditing.
ACCT356 Advanced Auditing involves a study of advanced topics and contemporary issues in auditing. It examines the roles of professions in society and the need for, and nature of, auditing in the public and private sectors. It aims to provide students with a conceptual and ethical framework within which to evaluate existing systems and address practical problems. An essential part of the performance of an audit is the exercise of technical and ethical judgement. The development of judgment emerges from participation and experience for which this course is not a substitute. However, students should expect to be able to apply the material learned to problems they will encounter when they enter professional practice.
ACCT356 covers a range of topics related to auditing. On successful completion of the course, students should be able to:1. Demonstrate an understanding of and be able to apply specific audit information gathering techniques (e.g., sampling, CAATs).2. Demonstrate an understanding of specialised assurance engagements/environments (e.g., SEA, public sector auditing, NFP, forensic audits).3. Identify ethical issues that arise in an audit context and apply professional judgement and ethics top such situations (e.g., independence, professional ethics, estimates, professional scepticism). 4. Demonstrate an understanding of the broader role of auditing in commerce and society (e.g., development of auditing thought, corporate governance, audit committees, etc).
ACCT346 or ACIS346 or AFIS346.
ACIS356, AFIS306, AFIS356, AFIS506.
Rob Vosslamber
Michael Gousmett and Richard Fisher
Leung, Philomena; Modern auditing & assurance services ; 5th ed; John Wiley, 2011.
Van Peursem, Karen. , Pratt, Michael J., Pratt, Michael J; Auditing : theory and practice in New Zealand ; 4th ed; Prentice Hall, 2003.
Reading of the recommended texts as well as articles in New Zealand and overseas professional journals and newspapers is strongly encouraged.Required Text: Auditing standards and guidelines:International Standards on Auditing (New Zealand), freely downloadable from the External Reporting Board (XRB) website: http://www.xrb.govt.nz/
Course Outline 2013 outline Learn
Domestic fee $682.00
International fee $3,000.00
* 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 .