Advanced Auditing

Subject 306-765 (2008)

Note: This is an archived Handbook entry from 2008.Search for this in the current handbook

Credit Points: 12.500
Level: Graduate/Postgraduate
Dates & Locations:

This subject has the following teaching availabilities in 2008:

Semester 2, - Taught on campus.
Pre-teaching Period Start not applicable
Teaching Period not applicable
Assessment Period End not applicable
Last date to Self-Enrol not applicable
Census Date not applicable
Last date to Withdraw without fail not applicable


Timetable can be viewed here. For information about these dates, click here.
Time Commitment: Contact Hours: 36 hours of seminars (Semester 2).
Total Time Commitment: Not available
Prerequisites: Acceptance into the Master of Commerce by Coursework (Specialisation in Accounting and Business information Systems) or the PhD program, 306-304 Auditing and Assurance Services or equivalent and permission of the Head of Department.
Corequisites: None
Recommended Background Knowledge: None
Non Allowed Subjects: None
Core Participation Requirements:

For the purposes of considering request for Reasonable Adjustments under the Disability Standards for Education (Cwth 2005), and Student Support and Engagement Policy, academic requirements for this subject are articulated in the Subject Overview, Learning Outcomes, Assessment and Generic Skills sections of this entry.

It is University policy to take all reasonable steps to minimise the impact of disability upon academic study, and reasonable adjustments will be made to enhance a student's participation in the University's programs. Students who feel their disability may impact on meeting the requirements of this subject are encouraged to discuss this matter with a Faculty Student Adviser and Student Equity and Disability Support: http://services.unimelb.edu.au/disability
Subject Overview: This subject covers the theoretical and empirical literature relating to auditing and assurance services. It draws extensively on research carried out in the area of audit markets and related studies. It commences with an examination of the demand for and supply of auditing and assurance services. It examines both auditee and auditor characteristics as they relate to the market for audit services. Examples include auditor specialisation, size, complexity and industry classification of auditees. A major part of this subject will be the development of a research proposal.
Assessment: Take home end-of-semester examination (40%), written assignments of not more than 30 pages (40%) and seminar presentations and participation (20%).
Prescribed Texts: None
Recommended Texts: Readings in Advanced Auditing, Department of Accounting and Business Information Systems (2007).
Breadth Options:

This subject is not available as a breadth subject.
Fees Information: Subject EFTSL, Level, Discipline & Census Date
Generic Skills: On successful completion of this subject, students should be able to:
  • Explain and critique contemporary accounting research in any field;
  • Apply the skills of reading and critiquing to the empirical auditing research literature;
  • Independently formulate academic research projects.

On successful completion of this subject, students should have improved the following generic skills:

  • Critical evaluation of research and policy literature;
  • Oral communication and presentation skills;
  • Written communication skills;
  • Listening to others, evaluation of arguments and defending a position.

Download PDF version.