This subject adopts a risk-based approach
\nto auditing and assurance services, exploring the practice and theory of
\nauditing as it applies to Australia within a global environment. Emphasis is
\nplaced on the application of auditing concepts to financial statement audits.<\/p>\n
Academic biography<\/p>\n
Robert
\nHouston<\/p>\n
Robert has had extensive
\nindustrial experience as well as owning, managing and running a number of
\nbusinesses. He had 20 years experience in the insurance industry specialising
\nin systems analysis and design, internal audit and accounting. He has been
\ninvolved in importing associated with the plastics industry, the engineering
\nand valve industry, owned and operated a motel and currently owns a fitness
\ncentre and runs several importing companies associated with the fitness
\nindustry. He has also worked as a consultant on a number of major accounting
\npackages. He has nearly 20 years experience in lecturing and tutoring in a
\nvariety of accounting and systems subjects at a number of universities.<\/p>\n
Subject author(s)<\/p>\n
This
\nsubject was written and compiled by Warwick Baines.<\/p>\n
Learning objectives<\/p>\n
Be able to comprehend and describe the role
\nof assurance services and providers;<\/p>\n
Be able to explain the
\ninfluences on the audit processes, including the Corporations Act, Common Law,
\nAustralian and International professional standards, professional bodies and
\npublic expectations within a global market;<\/p>\n
Be able to
\nappraise the client’s business environment and apply the risk model;<\/p>\n
Be able to
\nexplain, select and apply procedures involved in the audit process;<\/p>\n
Be able to relate the expanding
\nscope of auditing to today’s international business environment.<\/p>\n
Page 1 of 23<\/p>\n
Assumed knowledge<\/p>\n
ACC222
\nor ACC321 or ACC220<\/p>\n
Attendance<\/p>\n
Attendance
\nis required at all scheduled lectures and tutorials.<\/p>\n
Contact Procedures<\/p>\n
Academic enquiries<\/p>\n
Any questions concerning the
\nteaching of this subject can be made by contacting your subject coordinator.<\/p>\n
Subject Coordinator Shibly Abdullah<\/p>\n
Consultation procedures<\/p>\n
The Subject Coordinator will be
\navailable for student consultation. The most effective way to contact the
\nSubject Coordinator is via email or through subject forums. The Subject
\nCoordinator also will be available at certain times for phone or face to face
\nconsultation and will inform you of their times at the start of session.<\/p>\n
When sending emails, please state
\nthe subject code and your name and ID number in the email title\/subject. This
\nwill avoid your email being treated as SPAM.<\/p>\n
The Faculty of Business is
\ncommitted to staff engaging with their students and students receiving adequate
\nsupport so that they have the best possible chance of succeeding in their
\nstudies. Therefore, students who are not completing assignments or sitting for
\ntests or who are not engaging with the subject may be contacted by the subject
\ncoordinator to discuss their circumstances.<\/p>\n
Minimum standards of consultation<\/p>\n
According to the Minimum
\nStandards for Communication with Students Policy (students can expect that the
\nsubjectcoordinator or nominee of the distance
\neducation forums will respond to their postings at least once a week during the
\nteaching weeks of the session.<\/p>\n
Contact procedures<\/p>\n
Any
\nquestions concerning the teaching of this subject can be made by contacting
\nyour subject lecturer.<\/p>\n
Subject Delivery<\/p>\n
1 Page 2 of 23<\/p>\n
Room 3 \/ 9<\/p>\n
The weekly instruction in this
\nsubject will consist of a combined lecture \/tutorial lasting up to 4 hours
\nwhich will occur every week. This will cover the main points from each topic (sample nursing essay examples by the best nursing assignment writing service).<\/p>\n
Learning, teaching and support strategies<\/p>\n
The study guide for this subject
\nhas been written specifically to guide you through the sections (and questions)
\nof the prescribed textbook relevant to each topic (sample nursing essay examples by the best nursing assignment writing service).<\/p>\n
You
\nshould check the Interact Site at least weekly for postings, announcements,
\nlecture information and other resources that will Help your studies or
\nadditional information and resources vital to your success in the subject.<\/p>\n
Studying
\nat university does not mean studying alone. Take advantage of collective wisdom
\nand post your questions to the subject forum.<\/p>\n
Use
\nthe subject schedule to plan your studies over the session.<\/p>\n
Information on effective time
\nmanagement is available on the CSU Learning Skills website via the following
\nlink: student.csu.edu.au<\/p>\n
Visit the Learning Skills
\nwebsite for advice about assignment preparation, academic reading and note
\ntaking, referencing, effective time management and preparing for exams at:
\nstudent.csu.edu.au<\/p>\n
You can also contact an adviser
\nthrough Student Central on the following number: 1800 275 278 (or +61 2 6933
\n7507 from outside Australia).<\/p>\n
Queries
\nregarding the content of this subject should be directed to your Subject
\nCoordinator.<\/p>\n
Library
\nservices<\/p>\n
You can find on the Library
\nServices web site full details of how we can help you find books, articles,
\nAustralian and international databases, full-text newspapers and journals,
\nelectronic reference collections as well as links to other libraries and their
\ncatalogues:<\/p>\n
The Library website provides
\naccess to print and online material, such as books, reports, journals,
\narticles, dissertations, newspapers, and other reference tools. You will also
\nfind guides and Helpance to help you use the Library’s resources.
\nhttps:\/\/www.appessaywriters.com\/write-my-paper\/csu.edu.au\/division\/library\/<\/p>\n
You can find Library Services on both the
\nCSU website and the SGA library catalogue website including access to a wide
\nrange of electronic books, electronic journals, as well as textbooks available
\nfor loan in the Darlinghurst campus library. You can also access reports,
\njournals, articles, dissertations, full text newspapers, and online reference
\nresources (eg. ABS statistics, Australian standards, encyclopaedias,
\ndictionaries), as well as links to other libraries and their catalogues:<\/p>\n
http:\/\/bonza.unilinc.edu.au\/sga
\n– SGA Darlinghurst library catalogue including electronic books and electronic
\njournals online.<\/p>\n
https:\/\/www.appessaywriters.com\/write-my-paper\/csu.edu.au\/division\/library\/
\n– CSU Library Services catalogue including online tutorials and video tutorials
\nin research skills, finding articles for assignments, APA referencing and other
\nstyles, topic (sample nursing essay examples by the best nursing assignment writing service) analysis, Endnote referencing program and many other online
\nlibrary services to help you successfully complete your assignments for all CSU
\ncourses.<\/p>\n
http:\/\/trove.nla.gov.au\/ –
\nPowerful search engine from National Library of Australia to access many
\ndifferent online resources on any subject from one search.<\/p>\n
Interlibrary
\nLoans are also available to all students from the network of CSU libraries as
\nwell as<\/p>\n
1 Page 3 of 23<\/p>\n
renewing and extending loans. All CSU students by
\nshowing their CSU student card can access University of Technology, Sydney
\n(UTS) library for free 10 times per year or paying $50 per year to join CAUL
\nscheme to borrow books and use the UTS library as often as students like. The
\nUTS Blake library is located near Chinatown, corner Quay Street & Ultimo
\nRoad, Haymarket. Ph: 02 9514 3666.<\/p>\n
Contact
\nDetails for renewing loans, locating books and other information:<\/p>\n
SGA
\nDarlinghurst library:<\/p>\n
David
\nHart \u00e2\u0080\u0093 Manager, Library Services<\/p>\n
Zora
\nJaneva \u00e2\u0080\u0093 Library Technician<\/p>\n
Library
\nHelp<\/p>\n
Answers to your frequently asked
\nquestions about Library services and resources are available at:
\nhttps:\/\/www.appessaywriters.com\/write-my-paper\/csu.edu.au\/division\/library\/how-to\/faq\/<\/p>\n
Library
\nskills tutorials<\/p>\n
SmartSkills is a self-paced,
\ninteractive, online tutorial which teaches core research skills such as using
\nlibrary databases and the library catalogue. It incorporates a number of
\nexercises and quizzes to test your understanding. It is modular and can be done
\nin any order at any time. SmartSkills is located on the Library website (go to
\n‘How to use the library’ and ‘Library skills tutorial’) or can be accessed
\ndirectly at:
\nhttps:\/\/www.appessaywriters.com\/write-my-paper\/web-ezy.com\/csuweb-ezy\/<\/p>\n
Academic
\nlearning skills Helpance<\/p>\n
Visit the learning skills
\nwebsite for advice about assignment preparation, academic reading and
\nnote-taking, referencing, and preparing for exams at:
\nhttp:\/\/student.csu.edu.au\/study<\/p>\n
You may also contact: Dr Susan
\nLee
\nQueries
\nregarding the content of this subject should be directed to your subject
\nlecturer.<\/p>\n
Student Workload<\/p>\n
CSU Academic Senate policy
\nstates that a standard 8 point subject should require students to spend a total
\nof between 140-160 hours engaged in learning and assessment activities. This
\nmeans an average of 10 to 12 hours each week. This subject complies with this
\npolicy.The study guide for this subject, which is available on Interact, has
\nbeen written specifically to guide you through the sections (and questions) of
\nthe prescribed textbook relevant to each topic (sample nursing essay examples by the best nursing assignment writing service).<\/p>\n
Subject Content<\/p>\n
This
\nsubject contains the following topic (sample nursing essay examples by the best nursing assignment writing service) areas:<\/p>\n
Topic
\n1The role of
\nauditing and ethical decision making<\/p>\n
Topic
\n2Legal
\nliability of auditors<\/p>\n
Page 4 of 23<\/p>\n
Topic 3Overview
\nof assurance concepts and the audit process<\/p>\n
Topic
\n4Audit
\nplanning<\/p>\n
Topic
\n5Internal
\ncontrols and risk assessment<\/p>\n
Topic
\n6Tests of
\ncontrols<\/p>\n
Topic
\n7Tests of
\ntransactions and balances<\/p>\n
Topic
\n8Audit
\nsampling<\/p>\n
Topic
\n9Completing
\nthe audit<\/p>\n
Topic
\n10Reporting
\nobligations<\/p>\n
Page 5 of 23<\/p>\n
Schedule<\/p>\n
Week<\/p>\n
Commencing<\/p>\n
Topic<\/p>\n
Name<\/p>\n
Essential
\n Readings<\/p>\n
(4th OR 5th
\n edition)<\/p>\n
4th edition<\/p>\n
5th<\/p>\n
edition<\/p>\n
pp. 1-20,<\/p>\n
The role of
\n auditing<\/p>\n
pp. 1-18,
\n 25-32, pp.<\/p>\n
30-33,<\/p>\n
1<\/p>\n
4 March<\/p>\n
1<\/p>\n
and ethical
\n decision<\/p>\n
53-61, pp. 90-97 &<\/p>\n
pp.49-55,<\/p>\n
making<\/p>\n
111-120<\/p>\n
pp. 84-90<\/p>\n
& 103-112<\/p>\n
2<\/p>\n
11 March<\/p>\n
2<\/p>\n
Legal
\n liability of<\/p>\n
pp. 150-181<\/p>\n
pp.<\/p>\n
auditors<\/p>\n
140-168<\/p>\n
Overview of<\/p>\n
pp. 199-213
\n &<\/p>\n
pp.<\/p>\n
3<\/p>\n
18 March<\/p>\n
3<\/p>\n
assurance
\n concepts<\/p>\n
187-200 &<\/p>\n
217-229<\/p>\n
and the audit
\n process<\/p>\n
204-216<\/p>\n
Assignment 1
\n due 20<\/p>\n
March 2013<\/p>\n
pp.<\/p>\n
pp.<\/p>\n
233-272;<\/p>\n
4<\/p>\n
25 March<\/p>\n
4<\/p>\n
Audit
\n planning<\/p>\n
245-287;
\n 308-314 &<\/p>\n
327-331<\/p>\n
288-294 &<\/p>\n
305-310<\/p>\n
5<\/p>\n
1 April<\/p>\n
5<\/p>\n
Internal
\n Control and<\/p>\n
pp. 353-391<\/p>\n
pp.<\/p>\n
Risk
\n Assessment<\/p>\n
329-370<\/p>\n
8 – 19 April<\/p>\n
Mid Session
\n Break<\/p>\n
pp. 419-441
\n &<\/p>\n
pp.<\/p>\n
6<\/p>\n
22 April<\/p>\n
6<\/p>\n
Test of
\n controls<\/p>\n
389-409 &<\/p>\n
454-458<\/p>\n
422-429<\/p>\n
7<\/p>\n
29 April<\/p>\n
7<\/p>\n
Tests of
\n transactions<\/p>\n
pp. 477-529<\/p>\n
pp.<\/p>\n
and balances
\n part 1<\/p>\n
445-493<\/p>\n
8<\/p>\n
6 May<\/p>\n
7<\/p>\n
Tests of
\n transactions<\/p>\n
Continued<\/p>\n
Continued<\/p>\n
(cont)<\/p>\n
and balances
\n part 2<\/p>\n
pp. 547-562
\n &<\/p>\n
pp.<\/p>\n
9<\/p>\n
13 May<\/p>\n
8<\/p>\n
Audit
\n Sampling<\/p>\n
511-526 &<\/p>\n
569-577<\/p>\n
532-540<\/p>\n
Assignment 2
\n due<\/p>\n
15 May 2013<\/p>\n
10<\/p>\n
20 May<\/p>\n
9<\/p>\n
Completing
\n the audit<\/p>\n
pp.603-628<\/p>\n
pp.<\/p>\n
563-587<\/p>\n
11<\/p>\n
27 May<\/p>\n
10<\/p>\n
Reporting
\n obligations<\/p>\n
pp.647-675<\/p>\n
pp.<\/p>\n
603-634<\/p>\n
12<\/p>\n
3 June<\/p>\n
Revision<\/p>\n
Examination
\nperiod 10 June – 21 June 2013.<\/p>\n
Page 6 of 23<\/p>\n
Text and Learning Materials<\/p>\n
Prescribed text(s)<\/p>\n
Students
\nmust have access to a copy of the prescribed textbook(s) and handbook.<\/p>\n
Text
\nbook:<\/p>\n
Gay, G. E., & Simnett, R.
\n(2012). Auditing and assurance services in Australia (5th ed.). Roseville:
\nMcGraw Hill.<\/p>\n
OR<\/p>\n","protected":false},"excerpt":{"rendered":"
This subject adopts a risk-based approach to auditing and assurance services, exploring the practice and theory of auditing as it applies to Australia within a\u2026<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7316,7318,7317,7315,7319,7321],"tags":[441,7323,628,7326,7325,7322,7324],"class_list":["post-48743","post","type-post","status-publish","format-standard","hentry","category-best-dissertation-writers-uk","category-british-dissertation-writers","category-dissertation-help-online","category-dissertation-writing-services-uk","category-help-with-dissertation-writing","category-uk-dissertation-help","tag-cheap-dissertation-writing-services","tag-dissertation-help-london","tag-dissertation-help-online","tag-dissertation-tutor","tag-expert-assignment-help","tag-masters-dissertation-help","tag-university-assignment-help"],"_links":{"self":[{"href":"https:\/\/www.studyproessays.com\/help\/wp-json\/wp\/v2\/posts\/48743","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.studyproessays.com\/help\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.studyproessays.com\/help\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.studyproessays.com\/help\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.studyproessays.com\/help\/wp-json\/wp\/v2\/comments?post=48743"}],"version-history":[{"count":0,"href":"https:\/\/www.studyproessays.com\/help\/wp-json\/wp\/v2\/posts\/48743\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.studyproessays.com\/help\/wp-json\/wp\/v2\/media?parent=48743"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.studyproessays.com\/help\/wp-json\/wp\/v2\/categories?post=48743"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.studyproessays.com\/help\/wp-json\/wp\/v2\/tags?post=48743"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}