Auditing

This is a final year required unit in the Bachelor of Business (Accounting) degree. This unit (BAO3306) must be completed to satisfy CPA Australia and CAANZ admission requirements as well. The unit introduces students to some of the key tools used by auditors for collecting and evaluating evidence, in both manual and computerised accounting information systems, so as to enable them to express an opinion on the fair presentation of the financial statements. In addition, the unit provides students with an insight into the current auditing environment, including legal liability, ethical and other professional aspects such as the "audit expectation gap". As such, the subject provides both a conceptual and practical approach to external, as well as internal and public sector auditing, enabling students to gain a complete picture of the audit process in light of contemporary audit issues. Active participation in the unit including the completion of the assessments is designed to enhance a number of generic skills. These include: research, problem solving, and analytical skills; written and presentation skills; and group interaction skills.