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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.
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.
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.
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.
Students must attend one activity from each section.
Leung, Philomena et al;
Audit and assurance
John Wiley & Sons Australia, 2019.
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