Note: This is an archived Handbook entry from 2014.
|Dates & Locations:|| |
This subject is not offered in 2014.
|Time Commitment:||Contact Hours: One 2-hour lecture and a 1-hour tutorial |
Total Time Commitment: Not available
ACCT30001 Financial Accounting or
Study Period Commencement:
Semester 1, Semester 2
|Recommended Background Knowledge:|| |
Please refer to Prerequisites and Corequisites.
|Non Allowed Subjects:|| |
|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/
Topics include the rationale for auditing; auditing standards; audit objectives, concepts and procedures; audit techniques including statistical sampling and the audit of computer-based accounting systems; audit reports; the legal liability of auditors; the professional and ethical responsibilities of auditors; the statutory responsibilities and rights of auditors; contemporary auditing problems; and consideration of how research informs these auditing topics.
• Critically evaluate the theories regarding demand for and supply of audit and assurance services of both a financial and non-financial nature;
A 3-hour end-of-semester examination (70%), a 1-hour mid-semester test (15%), and an assignment of not more than 1500 words, due late semester (15%). Successful completion of this subject requires a minimum 50% pass in the end-of-semester examination.
|Prescribed Texts:|| |
You will be advised of prescribed texts by your lecturer.
|Breadth Options:|| |
This subject potentially can be taken as a breadth subject component for the following courses:
You should visit learn more about breadth subjects and read the breadth requirements for your degree, and should discuss your choice with your student adviser, before deciding on your subjects.
|Fees Information:||Subject EFTSL, Level, Discipline & Census Date|
• High level of development: collaborative learning; problem solving; team work; application of theory to practice; interpretation and analysis; critical thinking
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