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Auditing and Assurance Services

10 Units

This course is structured within the framework of the audit risk model and thus begins with a discussion of the main components of that model - inherent risk, control risk and detection risk. Topics covered include the auditor's legal liabilities, the audit process and evidence, the concept of materiality, the study and evaluation of internal control, EDP auditing, and audit sampling techniques.

Faculty Faculty of Business and Law
School Newcastle Business School
Availability Semester 1 - 2014 (Sydney Bathurst Street)
Semester 2 - 2014 (Sydney Bathurst Street)

On successful completion of this course, students will be able to: 1. Demonstrate an appreciation of the conceptual underlying theory of auditing; 2. Exhibit an understanding of the legal, ethical and societal role and responsibilities of the auditor; 3. Demonstrate an awareness of professional auditing techniques; 4. Illustrate insight into contemporary auditing and assurance issues.


The course introduces students to the major conceptual and technical aspects of auditing. Emphasis is placed on financial statement audits conducted under the Corporations Law. Provides insight into other types of audit and assurance activities. Emphasises the risk-based approach to auditing.

Replacing Course(s) Nil
Transition Nil
Industrial Experience 0
Assumed Knowledge PACC6000 Financial Accounting 1
Modes of Delivery Internal Mode
Teaching Methods Lecture
Assessment Items
  • Examination: Class - Mid Semester
  • Essays / Written Assignments -
  • Examination: Formal -
Contact Hours
  • Lecture: for 2 hour(s) per Week for Full Term
  • Tutorial: for 1 hour(s) per Week for Full Term
Course Materials None listed
Timetable 2014 Course Timetables for PACC6002

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