Advanced Auditing
Subject ACCT90021 (2010)
Note: This is an archived Handbook entry from 2010.
Credit Points: | 12.50 | ||||||||||||
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Level: | 9 (Graduate/Postgraduate) | ||||||||||||
Dates & Locations: | This subject has the following teaching availabilities in 2010: Semester 2, Parkville - Taught on campus.
Timetable can be viewed here. For information about these dates, click here. | ||||||||||||
Time Commitment: | Contact Hours: 36 hours of seminars Total Time Commitment: Estimated total time commitment of 120 hours per semester | ||||||||||||
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 requests for Reasonable Adjustments under the Disability Standards for Education (Cwth 2005), and Students Experiencing Academic Disadvantage Policy, academic requirements for this subject are articulated in the Subject Description, Subject Objectives, Generic Skills and Assessment Requirements for this entry. The University is dedicated to provide support to those with special requirements. Further details on the disability support scheme can be found at the Disability Liaison Unit website: http://www.services.unimelb.edu.au/disability/ |
Coordinator
Dr Paul CoramContact
Department of Accounting and Business Information Systems
Level 7, 198 Berkeley Street
The University of Melbourne
Phone: (+61 3) 8344 5475
Fax: (+61 3) 9349 2397
Subject Overview: |
Auditing is a crucial part of our system of corporate governance. This course will give students a much greater understanding of auditing and assurance and in particular how research into auditing and assurance informs auditing principles, practice and theory. It is a readings and discussion based seminar course. Auditing research employs a range of empirical methods and the selection of papers in this course is designed to reflect that diversity. However, auditing research can be broadly categorized into two main groups: research about auditing and research into the process of auditing. The first group is predominantly archival research and draws from economics. The second group is mainly behavioural research and draws from psychology as well as from topics of interest to the auditing profession. We will cover both of these streams of research. |
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Objectives: |
Relying on theoretical and empirical discussions of the current research in auditing prescribed for this subject students completing this subject should be able to:
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Assessment: |
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Prescribed Texts: | Readings in Advanced Auditing, Department of Accounting and Business Information Systems. |
Breadth Options: | This subject is not available as a breadth subject. |
Fees Information: | Subject EFTSL, Level, Discipline & Census Date |
Generic Skills: |
While undertaking Advanced Auditing students will have ongoing opportunities to enhance their communication, problem-solving and analytical skills as follows:
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