ACCT356-23S2 (C) Semester Two 2023

Advanced Auditing

15 points

Start Date: Monday, 17 July 2023
End Date: Sunday, 12 November 2023
Withdrawal Dates
Last Day to withdraw from this course:
  • Without financial penalty (full fee refund): Sunday, 30 July 2023
  • Without academic penalty (including no fee refund): Sunday, 1 October 2023


A study of advanced topics and contemporary issues in auditing, such as audit data analytics, fraud auditing, and the roles of professional judgement and scepticism.

ACCT356 examines the role of professions in society and the need for and nature of auditing.  A range of contemporary issues are covered, such as audit data analytics, fraud auditing and the roles of professional judgement and scepticism. The course aims to provide students with a conceptual and ethical framework within which to evaluate existing systems and address practical problems. An essential part of the performance of an audit is the exercise of technical and ethical judgment. The development of judgment emerges from participation and experience for which this course is not a substitute. However, students should expect to be able to apply the material learned to problems they will encounter when they enter professional practice.

Learning Outcomes

On successful completion of the course, students should be able to:
1.  Demonstrate an ability to plan an audit and appropriately select, design and apply specific audit evidence gathering techniques (such as sampling and audit data analytics) to specific transactions and balances.
2.  Demonstrate an understanding of specialised assurance engagements/environments.
3.  Demonstrate an understanding of the roles of professional ethics, judgment and professional scepticism in auditing, including an ability to identify when and how these ought to be applied.
4.  Demonstrate an understanding of the broader role of auditing in commerce and society.

University Graduate Attributes

This course will provide students with an opportunity to develop the Graduate Attributes specified below:

Critically competent in a core academic discipline of their award

Students know and can critically evaluate and, where applicable, apply this knowledge to topics/issues within their majoring subject.

Employable, innovative and enterprising

Students will develop key skills and attributes sought by employers that can be used in a range of applications.

Globally aware

Students will comprehend the influence of global conditions on their discipline and will be competent in engaging with global and multi-cultural contexts.



ACIS356, AFIS306, AFIS356, AFIS506.

Timetable 2023

Students must attend one activity from each section.

Lecture A
Activity Day Time Location Weeks
01 Friday 11:00 - 13:00 Jack Erskine 445
17 Jul - 27 Aug
11 Sep - 22 Oct
Tutorial A
Activity Day Time Location Weeks
01 Tuesday 16:00 - 17:00 Jack Erskine 111
24 Jul - 27 Aug
11 Sep - 22 Oct

Course Coordinator

Rob Vosslamber


Hashika Rathnasiri


Assessment Due Date Percentage 
Test 15%
Tutorial Participation 5%
Group Assignment 15%
Tableau and IDEA assignments 10%
Fraud Audit and Data Analytics Project 20%
Final Exam 35%

Textbooks / Resources

Required Texts

Leung, Philomena et al; Audit and assurance ; First edition; John Wiley & Sons Australia, 2019.

Course links


Indicative Fees

Domestic fee $868.00

International fee $4,075.00

* 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.

For further information see Department of Accounting and Information Systems on the departments and faculties page .

All ACCT356 Occurrences

  • ACCT356-23S2 (C) Semester Two 2023