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BX3014 - Auditing and Assurance

Credit points: 3
Year: 2021
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. 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 subject. This subject 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

  • Written > Examination (centrally administered) - (60%) - Individual
  • Oral > Presentation 1 - (30%) - Individual
  • Written > Abstract - (10%) - 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 07-Oct-2021
Coordinator: Mr James How
Lecturer: Mrs Dawn Masasso.
Workload expectations:

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

  • 26 hours lectures (didactic or interactive)
  • 12 hours tutorials
  • assessment and self-directed study

JCU Brisbane, Study Period 21, Internal
Census Date 11-Mar-2021
Coordinator: Mr Douglas Dunstan
Lecturer: Dr Bandula Nambukara-Gamage.
Workload expectations:

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

  • 26 hours lectures (didactic or interactive)
  • 12 hours tutorials
  • assessment and self-directed study

JCU Brisbane, Study Period 22, Internal
Census Date 24-Jun-2021
Coordinator: Mr Douglas Dunstan
Lecturer: Dr Bandula Nambukara-Gamage.
Workload expectations:

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

  • 26 hours lectures (didactic or interactive)
  • 12 hours tutorials
  • assessment and self-directed study

JCU Brisbane, Study Period 23, Internal
Census Date 07-Oct-2021
Coordinator: Mr Douglas Dunstan
Lecturer: Dr Bandula Nambukara-Gamage.
Workload expectations:

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

  • 26 hours lectures (didactic or interactive)
  • 12 hours tutorials
  • assessment and self-directed study

JCU Singapore, Study Period 51, Internal
Census Date 08-Apr-2021
Coordinator: Dr Chris Durden, Mr Douglas Dunstan
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

JCU Singapore, Study Period 53, Internal
Census Date 02-Dec-2021
Coord/Lect: Dr Chris Durden.
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

Townsville, Trimester 3, Internal
Census Date 07-Oct-2021
Coord/Lect: Mr Douglas Dunstan, Mr James How.
Workload expectations:

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

  • 26 hours lectures (didactic or interactive)
  • 12 hours tutorials
  • assessment and self-directed study

Trimester 3, External
Census Date 07-Oct-2021
Coord/Lect: Mr Douglas Dunstan.
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

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.