Studies in Audit and Assurance Services

Subject 306-465 (2009)

Note: This is an archived Handbook entry from 2009. Search for this in the current handbook

Credit Points: 12.50
Level: 4 (Undergraduate)
Dates & Locations:

This subject has the following teaching availabilities in 2009:

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
Total Time Commitment: Not available

Acceptance into the Honours Program or as approved by 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:


Dr Paul Coram
Subject Overview:

This subject develops students' analytic skills and understanding of the theoretical and empirical literature in auditing. The course covers issues in the market for audit services and related auditor provided non-audit services. Issues examined include: models of audit, issues in audit quality, factors that explain audit competency, auditor independence, audit markets in private and public sectors, production function in audit firms. Critical issues such as the destruction of Andersen and the issues surrounding corporate (and alleged audit) failure (eg. Enron and HIH) are considered.

Objectives: .

Seminar participation (10%), one assignment totalling not more than 4000 words (40%) and a final examination (50%).

Prescribed Texts: Readings in Audit and Assurance Services, Department of Accounting and Business Information Systems (current year version).
Recommended Texts:

Required materials as advised.

Breadth Options:

This subject is not available as a breadth subject.

Fees Information: Subject EFTSL, Level, Discipline & Census Date
Generic Skills:
  • High level of development: oral communication; written communication; statistical reasoning; application of theory to practice; interpretation and analysis; critical thinking; evaluation of data and other information.

  • Moderate level of development: collaborative learning; problem solving; team work; accessing data and other information from a range of sources; receptiveness to alternative ideas.

  • Some level of development: synthesis of data and other information; use of computer software.

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