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BX3014 - Auditing and Assurance

Credit points: 3
Year: 2020
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. It develops an understanding of the legal environment in which the auditor works and focuses on the requirements of financial statement audit under relevant legislations. Students are exposed to the techniques used by auditors in carrying out audit procedures and evaluating audit evidence. Both CIS and computer-assisted audit techniques are an integral part of this course. The unit critically analyses contemporary audit issues, recent audit headlines and challenges faced by the audit profession in the Australian and global environment.

Learning Outcomes

  • evaluate and apply tests of internal control and substantive tests;
  • describe and evaluate the rights, duties and legal and ethical responsibilities of an auditor;
  • analyse organisational risk factors and the internal control environment for the preparation of audit plans and programs;
  • analyse and prepare audit reports that provide an appropriate view of a company's financial statements.

Subject Assessment

  • end of semester exam (60%)
  • assignments (30%)
  • test (10%).
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 27-Aug-2020
Workload expectations:

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

  • 26 hours lectures
  • 12 hours tutorials
  • assessment and self-directed study

External, Study Period 2
Census Date 27-Aug-2020
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

Cairns, Internal, Study Period 2
Census Date 27-Aug-2020
Workload expectations:

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

  • 26 hours lectures
  • 12 hours tutorials
  • assessment and self-directed study

JCU Singapore, Internal, Study Period 52
Census Date 06-Aug-2020
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

JCU Brisbane, Internal, Study Period 21
Census Date 09-Apr-2020
Workload expectations:

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

  • 26 hours lectures
  • 12 hours tutorials
  • assessment and self-directed study

JCU Brisbane, Internal, Study Period 22
Census Date 06-Aug-2020
Workload expectations:

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

  • 26 hours lectures
  • 12 hours tutorials
  • assessment and self-directed study

JCU Brisbane, Internal, Study Period 23
Census Date 03-Dec-2020
Workload expectations:

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

  • 26 hours lectures
  • 12 hours tutorials
  • assessment and self-directed study

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.