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BX3014 - Auditing and Assurance
| Credit points: | 3 |
| Year: | 2023 |
| Student Contribution Band: | Band 4 |
| 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. Through this subject, students are exposed to the techniques used by auditors in carrying out audit procedures and evaluating audit evidence. Students will also critically analyse contemporary audit issues, sustainability, recent audit headlines and challenges faced by the audit profession in the Australian and global environment.
Learning Outcomes
- examine the nature and purpose of auditing within the regulatory auditing environment;
- summarize current national and international developments in sustainability;
- apply the objectives and phrases of International Standards on Auditing;
- assess the impact and risks in the preparation of audit plans;
- analyse and produce audit evidence and reports.
Subject Assessment
- Written > Examination (centrally administered) - (50%) - Individual
- Written report (25%) and oral presentation (10%) - (35%) - Individual
- Written > Abstract - (15%) - Individual.
| Assumed Knowledge: |
RECOMMENDED (BU2112 OR BX2112 OR CO2502 OR LA3015 OR LA3106) AND (BX3112 OR CO3513 OR LA4023) |
| Prerequisites: | BX3011 OR CO2002 |
| Inadmissible Subject Combinations: |
CO3012 |
Availabilities |
|
| Cairns, Trimester 3, Internal | |
| Census Date 05-Oct-2023 | |
| Coordinator: | Dr Skye Zhu |
| Lecturer: | Mr Mohammad Azim. |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| JCU Brisbane, Trimester 1, Internal | |
| Census Date 09-Mar-2023 | |
| Coordinator: | Dr Skye Zhu |
| Lecturer: | Dr Bandula Nambukara-Gamage. |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| JCU Brisbane, Trimester 2, Internal | |
| Census Date 22-Jun-2023 | |
| Coordinator: | Mr Douglas Dunstan |
| Lecturer: | Dr Bandula Nambukara-Gamage. |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| JCU Brisbane, Trimester 3, Internal | |
| Census Date 05-Oct-2023 | |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| JCU Singapore, Study Period 51, Internal | |
| Census Date 06-Apr-2023 | |
| Coordinator: | Dr Harun Harun |
| Lecturer: | Mr Chinnu Palanivelu. |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| JCU Singapore, Study Period 52, Internal | |
| Census Date 03-Aug-2023 | |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| Townsville, Trimester 3, Internal | |
| Census Date 05-Oct-2023 | |
| Coord/Lect: | Dr Skye Zhu. |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| Trimester 3, External | |
| Census Date 05-Oct-2023 | |
| Coord/Lect: | Dr Skye Zhu. |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| Method of Delivery: | WWW - LearnJCU |
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.