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BX3014 - Auditing

Credit points: 3
Year: 2019
Student Contribution Band: Band 3
Administered by: College of Business, Law & Governance

This subject examines the underlying concepts and practice of auditing, the collection and evaluation of audit evidence and the audit reporting process. The subject also develops an understanding of the legal environment in which the auditor works and focuses on the requirements of financial statement audit under the Corporations Act (2001)(Cth). Topics examined include the rights, duties and responsibilities of auditors; risk analysis; audit plans; audit programmes; sampling; tests of controls; substantive tests; and auditing principles for Electronic Data Programs.

Learning Outcomes

  • analyse organisations in terms of their systems of internal controls and risk factors;
  • demonstrate an ability to apply audit principles to the preparation of audit plans and programs;
  • describe and evaluate the rights, duties and responsibilities of the auditor;
  • evaluate and apply tests of internal control and substantive tests;
  • evaluate ethical problems experienced by auditors.
Prerequisites: (BU2112 OR BX2112 OR CO2502 OR LA3015 OR LA3106) AND (BX3011 OR CO2002) AND ALLOW CONCURRENT FOR BX3011
Inadmissible
Subject
Combinations:
CO3012

Availabilities

Townsville, Internal, Study Period 2
Census Date 29-Aug-2019
Coordinator: Dr Ray McNamara
Lecturer: Mr Douglas Dunstan.
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 26 hours on-campus > Lectures
  • 12 hours on-campus > Tutorials
  • assessment and self-directed study
Assessment: end of semester exam (60%); assignments (30%); test (10%).

External, Study Period 2
Census Date 29-Aug-2019
Coord/Lect: Dr Ray McNamara.
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 0 hours
  • assessment and self-directed study
Method of Delivery: WWW - LearnJCU
Assessment: end of semester exam (60%); assignments (30%); test (10%).

Cairns, Internal, Study Period 2
Census Date 29-Aug-2019
Coordinator: Dr Ray McNamara
Lecturers: Mr Darren Thamm, Mr Douglas Dunstan.
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 26 hours on-campus > Lectures
  • 12 hours on-campus > Tutorials
  • assessment and self-directed study
Assessment: end of semester exam (60%); assignments (30%); test (10%).

JCU Singapore, Internal, Study Period 51
Census Date 11-Apr-2019
Coordinator: Dr Ray McNamara
Lecturer: Mr Dasgupta Ranjan.
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 38 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities
  • assessment and self-directed study
Assessment: end of semester exam (60%); assignments (30%); test (10%).

JCU Singapore, Internal, Study Period 53
Census Date 05-Dec-2019
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 38 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities
  • assessment and self-directed study
Assessment: end of semester exam (60%); assignments (30%); test (10%).

JCU Brisbane, Internal, Study Period 21
Census Date 11-Apr-2019
Coordinator: Dr Ray McNamara
Lecturer: Mrs Rachna Sharma.
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 26 hours on-campus > Lectures
  • 12 hours on-campus > Tutorials
  • assessment and self-directed study
Assessment: end of semester exam (60%); assignments (30%); test (10%).

JCU Brisbane, Internal, Study Period 22
Census Date 08-Aug-2019
Coordinator: Dr Ray McNamara
Lecturer: Mrs Rachna Sharma.
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 26 hours on-campus > Lectures
  • 12 hours on-campus > Tutorials
  • assessment and self-directed study
Assessment: end of semester exam (60%); assignments (30%); test (10%).

JCU Brisbane, Internal, Study Period 23
Census Date 05-Dec-2019
Coordinator: Dr Ray McNamara
Lecturers: Mrs Rachna Sharma, Dr Kelvin Kuan.
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 26 hours on-campus > Lectures
  • 12 hours on-campus > Tutorials
  • assessment and self-directed study
Assessment: end of semester exam (60%); assignments (30%); test (10%).

Note: Minor variations might occur due to the continuous Subject quality improvement process, and in case of minor variation(s) in assessment details, the Subject Outline represents the latest official information.