Unit code: ACC30010
Duration: 1 Teaching Period
Contact hours: Recommended 8 hours of study per week
About this unit
The broad aim of this unit is to familiarise students with the underlying concepts and objectives of auditing and the subsequent reporting function of the auditor. The unit covers both theoretical and practical aspects of auditing, and in particular aims to integrate the concepts of auditing with practical approaches taken by the auditor to ensure students gain a complete picture of the audit process.
Module 1: Audit Profession: the nature and objectives of auditing, ethics, and legal liability.
Module 2: The Audit Process: audit process and planning; materiality and audit risk; auditing procedures; sampling.
Module 3: completion of the audit and audit reports.
Module 4: Audit Considerations: electronic commerce and auditing.