MPAC608-17T3 (C) Term Three 2017

Auditing

15 points

Details:
Start Date: Monday, 17 July 2017
End Date: Sunday, 24 September 2017
Withdrawal Dates
Last Day to withdraw from this course:
  • Without financial penalty (full fee refund): Sunday, 30 July 2017
  • Without academic penalty (including no fee refund): Sunday, 3 September 2017

Description

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.

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.

Learning Outcomes

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.

4. Demonstrate an awareness of selected contemporary research issues in auditing.

Prerequisites

Subject to approval of the Director of Postgraduate Management Development

Restrictions

MBAD604, MBUS614

Timetable Note

Room 526, 5th Floor, Commerce & Law Building; Term 3, Tuesday 1:00pm-4:00pm


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Workload

This course requires approximately 12 hours of study per week for the semester, in addition to scheduled class times. The workload involves reading, class preparation, review of material, essay and group presentation preparation, test and examination preparation, and self-directed learning.

Course Coordinator

Richard Fisher

A/Prof Richard Fisher

Room 506, Level 5, Business & Law Building, ext. 6621

richard.fisher@canterbury.ac.nz

Assessment

Test (90 min)  --  90 min duration, 1:00pm-2:30pm, Thursday 17 August 2017  --  30%

Group Written Assignment  --  1:00pm, Tuesday 22 August 2017  --  15%

Group Research Video Presentation  --  Week 9  --  15%

Exam  --  120 min duration, time TBA, Thursday 21 September 2017  --  40%

Textbooks / Resources

Required Texts

Leung, Philomena et al; Modern auditing & assurance services ; 6th ed;

Leung, Coram, Cooper and Richardson, Modern Auditing and Assurance Services, 6th edition (Wiley, 2015)


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Additional Reading

Auditing standards:

Current 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 website on Learn.


Other readings:

All other required readings are available from links on the MPAC608 course website.

Course links

LEARN

Indicative Fees

Domestic fee $1,147.00

* 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.

Minimum enrolments

This course will not be offered if fewer than 10 people apply to enrol.

For further information see Business Taught Masters Programmes .

All MPAC608 Occurrences

  • MPAC608-17T3 (C) Term Three 2017
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