Units / ACC3600
ACC3600 · Auditing and assurance
2027 Handbook6 credit pointsLevel 3Department of Accounting
Overview
This unit encompasses the nature and purpose of audit and assurance services and the regulatory and professional environment in which they operate. You will apply professional, ethical and legal requirements stemming from the assurance framework and applicable auditing pronouncements to real-world scenarios.
Offerings
| Campus | Teaching period | Mode |
|---|---|---|
| Clayton | First semester | Teaching activities are on-campus (ON-CAMPUS) |
| Clayton | Second semester | Teaching activities are on-campus (ON-CAMPUS) |
Assessment
The Handbook lists an examination for this unit.
| # | Assessment | Type | Weight | Hurdle |
|---|---|---|---|---|
| 1 | 1 - Project | Project | 45% | — |
| 2 | 2 - Written | Written | 15% | — |
| 3 | 3 - Examination | Examination | 40% | — |
Assessment details may change. Please refer to the assessment information in Moodle closer to the start of the teaching period.
Requisites
prohibition
Learning outcomes
- apply auditing principles, professional judgment, and ethical and regulatory standards in audit and assurance services
- exercise critical thinking and problem-solving skills to professional challenges and ethical dilemmas in audit and assurance practice
- practice effective communication skills with clarity and professionalism in audit and assurance services
- employ research skills on current issues and emerging trends in audit and assurance practice
- collaborate effectively and professionally within teams in audit and assurance activities.
Workload
Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. You are expected to complete all pre-class activities prior to your scheduled class, and post-class activities should be completed after your scheduled class. Learning activities may include a combination of teacher directed, peer directed and online engagement activities.
| Activity | Duration |
|---|---|
| Tutorials | 24 hours |
| Lectures | 12 hours |
| Applied sessions | 3 hours |
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