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Concepts and Process of Auditing

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Concepts and Process of Auditing
BUSINESS SCHOOL

Unit of Study Outline
Unit Code ACCT3014 Unit Title Auditing and Assurance Semester 2, 2013
Pre-requisite Units: ACCT3011 or ACCT3001 Co-requisite Units: n/a Prohibited Units: ACCT3004 Assumed Knowledge and/or Skills: You are assumed to understand the key principles and rules of specified accounting standards and be able to apply them in the context of business scenarios. Students are expected to comprehend the form and content of published financial statements and be able to explain their function.

Unit Coordinator: Angela Hecimovic Address: Room 345, The Business School Building(H69), The University of Sydney NSW 2006 Email: angela.hecimovic@sydney.edu.au Phone: 93516638 Consultation Hours: Please go to Blackboard for details of all staff and their consultation times. Class Day(s): Lectures are held on Tuesdays 11:00-13:00 in Pharmacy Lecture Theatre Room N342. Please go to Blackboard for Tutorial class times and locations

Required Text / Resources: Modern Auditing and Assurance Services, 5th Edition by Philomena Leung, Paul Coram, Barry J. Cooper, Peter Richardson, May 2012: Wiley.

This Guide to Unit Learning Content and Assessment MUST be read in conjunction with the Business School Student Administration Manual for information about all processes (sydney.edu.au/business/currentstudents/student_information/student_administration_manual) and the Business School unit of study common policy and implementation information that apply to every unit of study offered by the Business School (http://sydney.edu.au/business/currentstudents/policy). In determining applications and appeals relating to these matters it will be assumed that every student has taken the time to familiarise themselves with these key policies and procedures.

Version: 2013 Business School

1

BUSINESS SCHOOL

1. Unit of study information This unit of study examines the process of auditing and the concepts which underlay the practice. Although the focus of

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