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CO5118 - Auditing and Assurance Services
| Credit points: | 3 |
| Year: | 2019 |
| Student Contribution Band: | Band 3 |
| Administered by: | College of Business, Law & Governance |
Course or course code of students permitted to enrol: Students enrolled in any postgraduate certificates, diplomas or degrees offered by the University are permitted to enrol in this subject. Course or course code of students not permitted to enrol: Students enrolled in any undergraduate qualifications offered by the University are not permitted to enrol in this subject.
This subject examines the practice of auditing and the relevant underlying concepts. Although the emphasis is on the statutory audit, other topics include: risk analysis; analytical review; statistical sampling techniques; auditing in a computer information systems environment and audit reporting.
Learning Outcomes
- collaborate effectively with team members, to assume leadership and to manage differences and conflicts;
- describe the assurance functions processes and practices and critically appraise the importance of assurance reports;
- explain and apply the professional, legal, ethical, commercial and regulatory framework within which financial audits and other audit related and assurance engagements are carried out;
- evaluate the levels of risks inherent in financial accounting reports, the persuasiveness of forms of evidence available to the auditor and plan appropriate evidence gathering tasks to minimise overall assurance risk;
- distinguish between the types of audit reports and choose an appropriate opinion;
- effectively communicate orally and in writing the findings of an audit investigation.
| Prerequisites: | (CO5107 OR CO5122) AND CO5121 AND CO5117 |
| Inadmissible Subject Combinations: |
CO5106 |
Availabilities |
|
| Townsville, Internal, Study Period 1 | |
| Census Date 28-Mar-2019 | |
| Coordinator: | Dr Ray McNamara |
| Lecturers: | Dr Ray McNamara, Mr Douglas Dunstan. |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| Assessment: | end of semester exam (50%); other exams (20%); assignments (30%). |
| JCU Singapore, Internal, Study Period 51 | |
| Census Date 11-Apr-2019 | |
| Coordinator: | Dr Ray McNamara |
| Lecturer: | Ms Christina Tay. |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| Assessment: | end of semester exam (50%); other exams (20%); assignments (30%). |
| 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.
|
| Assessment: | end of semester exam (50%); other exams (20%); assignments (30%). |
| JCU Brisbane, Internal, Study Period 21 | |
| Census Date 11-Apr-2019 | |
| Coordinator: | Dr Ray McNamara |
| Lecturers: | Dr Kelvin Kuan, Dr Bandula Nambukara-Gamage. |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| Assessment: | end of semester exam (50%); other exams (20%); assignments (30%). |
| JCU Brisbane, Internal, Study Period 22 | |
| Census Date 08-Aug-2019 | |
| Coordinator: | Dr Ray McNamara |
| Lecturer: | Dr Bandula Nambukara-Gamage. |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| Assessment: | end of semester exam (50%); other exams (20%); assignments (30%). |
| JCU Brisbane, Internal, Study Period 23 | |
| Census Date 05-Dec-2019 | |
| Coordinator: | Dr Ray McNamara |
| Lecturer: | Dr Bandula Nambukara-Gamage. |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| Assessment: | end of semester exam (50%); other exams (20%); assignments (30%). |
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.