Overview
This unit provides an overview of the nature and purpose of audit and assurance services including the regulatory and professional environment. Auditing pronouncements and the professional, ethical and legal requirements of auditors are examined and applied to ethical issues and real-world scenarios.
Offerings
S2-01-PENINSULA-ON-CAMPUS
Requisites
Prerequisite
Prohibition
Rules
Enrolment Rule
Contacts
Chief Examiner(s)
Dr Daniela Juric
Learning outcomes
On successful completion of this unit, you should be able to:
1.
explain the assurance framework and the regulatory ethical and professional requirements applicable to assurance services
2.
critically evaluate the demand for and the limitations of audit and assurance services
3.
apply judgement to assess audit risk and determine the appropriateness of audit strategies and procedures, evidence gathered, and conclusions reached
4.
demonstrate an ability to work independently and to participate effectively in diverse group tasks
5.
apply critical thinking, problem solving, and communication skills within audit and assurance topics.