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CO5118 - Auditing and Assurance Services

Credit points: 3
Year: 2012
Student Contribution Band: Band 3
Administered by: School of Business

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

  • To familiarise students with current developments in audit practices and research;
  • To familiarise students with the professional, legal, commercial and regulatory constraints within which audits are carried out;
  • To develop students' understanding of the audit function and of the reasons for an audit;
  • To examine techniques used by auditors, including risk analysis, evidence collection and evaluation, and audit reporting.

Graduate Qualities

  • The ability to appraise information critically;
  • The ability to use independent judgment to synthesise information to make intellectual and/or creative advances;
  • The ability to think laterally and be original;
  • The ability to conceptualise problems;
  • The ability to conceptualise and evaluate a range of potential solutions to relevant problems;
  • The ability to make constructive contributions to project teams or collegial activities;
  • The potential to resolve conflicts.
Prerequisites: (CO5107 OR CO5122) AND CO5121 AND CO5117
Inadmissible
Subject
Combinations:
CO5106

Availabilities

Cairns, Study Period 1, Internal
Census Date 22-Mar-2012
Coordinator: Dr Richard Lane
Lecturer: Dr Sue Ciccotosto.
Workload expectations:
  • 39 hours lectures - As per Subject Guide
Assessment: end of semester exam (50%); other exams (20%); assignments (30%).
Special Assessment Requirements: Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject.

JCU Brisbane, Study Period 21, Internal
Census Date 12-Apr-2012
Coordinator: Dr Richard Lane
Workload expectations:
  • 39 hours lectures - As per Subject Guide
Assessment: end of semester exam (50%); other exams (20%); assignments (30%).
Special Assessment Requirements: Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject.

JCU Brisbane, Study Period 22, Internal
Census Date 09-Aug-2012
Coordinator: <Person not found>
Workload expectations:
  • 39 hours lectures - As per Subject Guide
Assessment: end of semester exam (50%); other exams (20%); assignments (30%).
Special Assessment Requirements: Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject.

JCU Brisbane, Study Period 23, Internal
Census Date 06-Dec-2012
Coordinator: <Person not found>
Workload expectations:
  • 39 hours lectures - As per Subject Guide
Assessment: end of semester exam (50%); other exams (20%); assignments (30%).
Special Assessment Requirements: Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject.

JCU Singapore, Study Period 53, Internal
Census Date 15-Nov-2012
Coordinator: <Person not found>
Workload expectations:
  • 39 hours lectures - As per Subject Guide
Assessment: end of semester exam (50%); other exams (20%); assignments (30%).
Special Assessment Requirements: Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject.

Townsville, Study Period 1, Internal
Census Date 22-Mar-2012
Coord/Lect: Dr Richard Lane.
Workload expectations:
  • 39 hours lectures - As per Subject Guide
Assessment: end of semester exam (50%); other exams (20%); assignments (30%).
Special Assessment Requirements: Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject.

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.