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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.
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. The nature, purpose, and context of external audits, including theory, current issues, and other factors that influence auditing.2. An auditor’s professional, legal, and ethical responsibilities; and to analyse and report on case situations.3. 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.
(1) INFO123 or ACIS123; and (2) ACCT211 or ACIS211. RP: INFO243 or ACIS243.
ACIS346, AFIS306, AFIS346, AFIS506.
INFO243 or ACIS243.
Tutorials begin in the third week of the course and are held approximately every second week.
Rob Vosslamber
Richard Fisher
Leung, Philomena; Modern auditing & assurance services ; 5th ed; John Wiley, 2011.
Course Outline 2014 Course Outline Learn
By courtesy of Deloitte, a prize is awarded annually for excellence in ACCT346. It is not necessary to make application as the prize is awarded following publication of the semester's results.
Domestic fee $709.00
International fee $3,063.00
* 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 .