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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.
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.
Subject to approval of the Director of Postgraduate Management Development
MBAD604, MBUS614
Room 526, 5th Floor, Commerce & Law Building; Tuesday 1:00pm-4:00pm
Richard Fisher
A/Prof Richard FisherRoom 506, Level 5, Business & Law Building, ext. 6621richard.fisher@canterbury.ac.nz Rob VosslamberRoom 515, Level 5, Business and Law Building, x. 6835rob.vosslamber@canterbury.ac.nz
Test (90 min) -- 1:00pm-2:30pm, Thursday 18 August 2016 -- 30%Group Written Assignment -- 1:00pm, Tuesday 23 August 2016 -- 15%Group Research Video Presentation -- Week 9 -- 15%Exam -- Distributed Tuesday 20 September, due by 5:00pm Friday 23 September 2016 -- 40%Note that aegrotats are not available for any item of assessment in this course without the prior approval of the Director of EDP in consultation with the lecturer. Wherever possible and with the lecturer’s agreement, a replacement assessment will be sought in each case where a student has not been (with valid reason) able to submit or has been disadvantaged in some way.
Leung, Coram, Cooper and Richardson, Modern Auditing and Assurance Services, 6th edition (Wiley, 2015).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.
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Domestic fee $1,124.00
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 .