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A study of advanced topics and contemporary issues in auditing.
ACCT356 examines the role 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 judgment. 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.
On successful completion of the course, students should be able to:1. Demonstrate an ability to plan an audit and appropriately select, design and apply specific audit evidence gathering techniques (including sampling and CAATs) to specific transactions and balances.2. Demonstrate an understanding of specialised assurance engagements/environments.3. Demonstrate an understanding of the roles of professional ethics, judgment and professional skepticism in auditing, including an ability to identify when and how these ought to be applied.4. Demonstrate an understanding of the broader role of auditing in commerce and society.
ACCT346
ACIS356, AFIS306, AFIS356, AFIS506.
Richard Fisher
Leung, Philomena et al; Modern auditing & assurance services ; 6th ed;
Course Outline Learn
Domestic fee $775.00
International fee $3,188.00
* 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 .