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CO5118 - Auditing and Assurance Services

Credit points: 3
Year: 2015
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

  • 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.
Prerequisites: (CO5107 OR CO5122) AND CO5121 AND CO5117
Inadmissible
Subject
Combinations:
CO5106

Availabilities

Townsville, Internal, Study Period 1
Census Date 26-Mar-2015
Coord/Lect: Dr Ray McNamara.
Workload expectations:
  • 36 hours lectures - As per Subject Guide
Assessment: end of semester exam (50%); other exams (20%); assignments (30%).

Cairns, Internal, Study Period 1
Census Date 26-Mar-2015
Coord/Lect: Dr Ray McNamara.
Workload expectations:
  • 36 hours lectures - As per Subject Guide
Assessment: end of semester exam (50%); other exams (20%); assignments (30%).

JCU Singapore, Internal, Study Period 52
Census Date 30-Jul-2015
Coordinator: Dr Ray McNamara
Lecturer: Mr Dasgupta Ranjan.
Workload expectations:
  • 36 hours lectures - As per Subject Guide
Assessment: end of semester exam (50%); other exams (20%); assignments (30%).
Restrictions: An enrolment quota applies to this offering.

JCU Singapore, Internal, Study Period 53
Census Date 26-Nov-2015
Lecturer: Mr Dasgupta Ranjan.
Workload expectations:
  • 36 hours lectures - As per Subject Guide
Assessment: end of semester exam (50%); other exams (20%); assignments (30%).
Restrictions: An enrolment quota applies to this offering.

JCU Brisbane, Internal, Study Period 21
Census Date 02-Apr-2015
Coordinator: Dr Ray McNamara
Lecturers: <Person not found>, <Person not found>, <Person not found>.
Workload expectations:
  • 36 hours lectures - As per Subject Guide
Assessment: end of semester exam (50%); other exams (20%); assignments (30%).

JCU Brisbane, Internal, Study Period 22
Census Date 13-Aug-2015
Coordinator: Dr Ray McNamara
Lecturers: <Person not found>, Mrs Cassandra Bennett.
Workload expectations:
  • 36 hours lectures - As per Subject Guide
Assessment: end of semester exam (50%); other exams (20%); assignments (30%).

JCU Brisbane, Internal, Study Period 23
Census Date 10-Dec-2015
Coordinator: Dr Ray McNamara
Lecturers: <Person not found>, <Person not found>.
Workload expectations:
  • 36 hours lectures - As per Subject Guide
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.