MPAC608-14T3 (C) Term Three 2014

Auditing

15 points

Details:
Start Date: Monday, 21 July 2014
End Date: Sunday, 28 September 2014
Withdrawal Dates
Last Day to withdraw from this course:
  • Without financial penalty (full fee refund): Friday, 1 August 2014
  • Without academic penalty (including no fee refund): Friday, 5 September 2014

Description

Covering the nature and purpose of auditing and the regulatory and professional environment in which it operates. Developing a critical understanding of the auditing process and selected contemporary research issues in auditing.

Covering the nature and purpose of auditing and the regulatory and professional environment in which it operates. Developing a critical understanding of the auditing process and selected contemporary research issues in auditing.

Learning Outcomes

1.  Demonstrate an understanding of the nature, purpose, and context of external audits, including theory, current issues, and other factors that influence auditing.

2.  Demonstrate an understanding of an auditor’s professional, legal, and ethical responsibilities; and to analyse and report on case situations.

3.  Demonstrate expertise in aspects of the audit process, such as identifying audit risk, preparing components of an audit plan, evaluating internal control systems, preparing audit reports for various audit outcomes, interpreting and explaining different types of audit report, and applying auditing standards.

4.  Demonstrate an awareness of selected contemporary research issues in auditing.

Prerequisites

Subject to approval of the Director of Postgraduate Management Development

Restrictions

MBAD604, MBUS614

Lecturer

Richard Fisher

Assessment

Test (90 min)                           1:00pm-2:30pm, Tuesday 19 August 2014         30%

Individual Research Essay           1:00pm, Tuesday 26 August 2014                    15%

Group Research Presentation       Weeks 7 & 9                                                15%

Exam Distributed Tuesday 23 September, due by 5:00pm Friday 26 September 2014   40%

Textbooks / Resources

Leung, Coram, Cooper and Richardson, Modern Auditing and Assurance Services, 5th edition (Wiley, 2011).

Additional reading:

Auditing standards:

Current auditing standards (ISA(NZ)), audit guidance statements, related assurance standards, and ethical pronouncements (PES) can be downloaded by following the relevant link under the Resources section of the homepage of the MPAC608 course website on Learn.

All other required readings are available from links on the MPAC608 course website.

Indicative Fees

Domestic fee $1,050.00

* All fees are inclusive of NZ GST or any equivalent overseas tax, and do not include any programme level discount or additional course-related expenses.

Minimum enrolments

This course will not be offered if fewer than 10 people apply to enrol.

For further information see Business Taught Masters Programmes .

All MPAC608 Occurrences

  • MPAC608-14T3 (C) Term Three 2014
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