MAA705 - Corporate Auditing
Unit details
Year | 2025 unit information |
---|---|
Enrolment modes: | Trimester 1: Burwood (Melbourne), Online Trimester 2: Burwood (Melbourne), Online |
Credit point(s): | 1 |
EFTSL value: | 0.125 |
Unit Chair: | Trimester 1: Iliyas Mohammad Yusoff Trimester 2: Iliyas Mohammad Yusoff |
Prerequisite: | MAA701 or MAA717 |
Corequisite: | Nil |
Incompatible with: | MAA303, MAA775, MAA783 |
Educator-facilitated (scheduled) learning activities - on-campus unit enrolment: | 1 x 3 hour on-campus (recordings provided) seminar each week |
Educator-facilitated (scheduled) learning activities - online unit enrolment: | 1 x 2 hour online seminar (recordings provided) in weeks 3, 5, 7, 9 and 11 |
Typical study commitment: | Students will on average spend 150 hours over the teaching period undertaking the teaching, learning and assessment activities for this unit. This will include educator guided online learning activities within the unit site. |
Content
The unit aims to provide an introduction to essential concepts, professional standards, law, fieldwork and reporting practices of auditing in Australia. The unit provides a foundation for undertaking a financial statement audit.
The unit examines auditing and assurance services with a focus on the financial report audit. The regulatory and legal environment is discussed. Students learn about the planning, execution and reporting phases of the audit.
Learning Outcomes
ULO | These are the Unit Learning Outcomes (ULOs) for this unit. At the completion of this unit, successful students can: | Alignment to Deakin Graduate Learning Outcomes (GLOs) |
---|---|---|
ULO1 | Explain and apply theories and regulation relating to financial and non-financial audit and assurance services. | GLO1: Discipline-specific knowledge and capabilities |
ULO2 | Describe the reports provided by audit and assurance service providers to a range of stakeholders. | GLO1: Discipline-specific knowledge and capabilities |
ULO3 | Design, explain and apply appropriate audit and assurance procedures and responses to different business scenarios. | GLO5: Problem solving |
ULO4 | Use professional and ethical judgment in applying relevant legal and professional pronouncements to all stages of a given assurance engagement. | GLO8: Global citizenship |
ULO5 | Communicate and justify accounting and auditing ideas in contexts involving both accountants and non-accountants. | GLO2: Communication |
Assessment
Assessment Description | Student output | Grading and weighting (% total mark for unit) | Indicative due week |
---|---|---|---|
Assessment 1: (Individual) Report (Business) | 1500 words | 20% | Week 5 |
Assessment 2: (Individual) Case Study: Data Analysis with Written Report (Business) | 1500 words | 20% | Week 8 |
Examination - Specified Resources | 2 hours | 60% | End-of-unit assessment period |
The assessment due weeks provided may change. The Unit Chair will clarify the exact assessment requirements, including the due date, at the start of the teaching period.
Hurdle requirement
Hurdle requirement: achieve at least 50% of the marks available on the examination to evidence a minimum proficiency in the aligned discipline learning outcomes included in this unit
Learning resource
The texts and reading list for MAA705 can be found via the University Library.
Note: Select the relevant trimester reading list. Please note that a future teaching period's reading list may not be available until a month prior to the start of that teaching period so you may wish to use the relevant trimester's prior year reading list as a guide only.
Unit Fee Information
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Tuition fees increase at the beginning of each calendar year and all fees quoted are in Australian dollars ($AUD). Tuition fees do not include textbooks, computer equipment or software, other equipment or costs such as mandatory checks, travel and stationery.
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