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Covering the nature and purpose of auditing and the regulatory and professional environment in which it operates. Developing a critical understanding of the auditing process and selected contemporary research issues in auditing.
The objectives of the course are:• Demonstrate an understanding of the nature, purpose, and context of external audits, including theory, current issues, and other factors that influence auditing.• Demonstrate an understanding of an auditor’s professional, legal, and ethical responsibilities; and to analyse and report on case situations.• Demonstrate an understanding of key aspects of the audit process and be able to apply critical thinking and professional judgment to related case scenarios, including 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.• Demonstrate an awareness of selected contemporary research issues in auditing.
MPAC601
ACCT346
Students must attend one activity from each section.
Richard Fisher
Richard Fisher , Heba Gaber Ahmed and Hashika Rathnasiri
To pass this course you must not only achieve a final grade of 50% or higher, but also achieve a weighted average grade of at least 45% across all invigilated assessments. ‘Invigilated’ means ‘formally supervised under exam conditions.’ In MPAC 608 the invigilated components are the test and the final examination.Students with Accessibility ChallengesTe Ratonga Whaikaha | Student Accessibility Service provides academic support and specialist resources to students living with accessibility challenges. For information about these services, please email sas@canterbury.ac.nz or refer to: https://www.canterbury.ac.nz/life/accessibilitySpecial ConsiderationsUC has a process which allows students to apply for Special Consideration for poor performance in an assessment or a missed assessment due to unforeseen circumstances at the time of the assessment. Special Consideration is not an extension. If you want an extension for an assignment or essay, contact your Course Coordinator.Guidelines for the Use of AI in CourseworkThe use of AI may or may not be permitted in courses. Within a course, permission may vary by assignment. It is the responsibility of the student to inform themselves about assessment conditions and submit work that is their own and that properly acknowledges the work of other people and tools, including generative artificial intelligence tools.It is important to familiarise yourself with the UC Misconduct Procedure Guide for Students. Examples of academic misconduct include, but are not limited to:Where a student uses a generative artificial intelligence (AI) tool for an assessment in a manner that is not expressly permitted or fails to acknowledge the use of a generative AI tool as instructed.Assessment In Te Reo MāoriIn recognising that Te Reo Māori is an official language of New Zealand, the University provides for students who may wish to use Te Reo Māori in their assessment. If you intend to submit your work in Te Reo Māori you are required to do the following: Read the Assessment in Te Reo Māori Policy and ensure that you meet the conditions set out in the policy. This includes, but is not limited to, informing the Course Coordinator 1) no later than 10 working days after the commencement of the course that you wish to use Te Reo Māori and 2) at least 15 working days before each assessment due date that you wish to use Te Reo Māori.
Leung, Coram, Cooper, Richardson, Canestrari-Soh, and Merideth; Auditing and Assurance ; 2nd Edition; Wiley, 2023 (This edition of the text comes in both hardcopy and electronic formats and either is acceptable for this course. The hardcopy text can be purchased from UBS, while the electronic version may be purchased via the following link: https://www.wileydirec).
Auditing standardsCurrent auditing standards (ISA(NZ)), audit guidance statements, related assurance standards, and ethical pronouncements (PES) can be downloaded by following the relevant link under the Resources section of the homepage of the MPAC608 course Learn site.Other readingsAll other required readings are available from links on the MPAC608 course Learn site
Domestic fee $1,198.00
International Postgraduate fees
* 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.
This course will not be offered if fewer than 10 people apply to enrol.
For further information see Business Taught Masters Programmes on the departments and faculties page .