MAA907 - Advanced Auditing
Unit details
Year | 2025 unit information |
---|---|
Enrolment modes: | Trimester 2: Burwood (Melbourne) |
Credit point(s): | 1 |
EFTSL value: | 0.125 |
Unit Chair: | Trimester 2: to be confirmed |
Cohort rule: | This unit is only available to students enrolled in M800, M820, M900 |
Prerequisite: | Nil |
Corequisite: | Nil |
Incompatible with: | MAA451 |
Educator-facilitated (scheduled) learning activities - on-campus unit enrolment: | 1 x 3 hour on-campus seminar (recordings provided) each week |
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
This unit aims to introduce the major research paradigms in auditing and assurance research while reflecting on the theoretical and professional issues within the audit profession. The unit will provide an overview of the nature and decision-making frameworks in auditing, the economics of assurance services, and the organisational and behavioural aspects of auditing. A critical evaluation of issues related to audit quality, auditor independence, audit pricing, internal control, and corporate governance and the present and future role of auditing will be undertaken based on a range of seminal and recent empirical studies. The unit also aims to develop students' problem solving and presentation skills in relation to contemporary auditing and assurance issues.
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 | Discuss and analyse current issues in the research literature in auditing. | GLO1: Discipline-specific knowledge and capabilities |
ULO2 | Explain and critically evaluate the foundation theories of auditing that underlie research in auditing. | GLO1: Discipline-specific knowledge and capabilities |
ULO3 | Analyse different approaches to auditing research in recent empirical findings. | GLO1: Discipline-specific knowledge and capabilities |
ULO4 | Critically evaluate relevant empirical research undertaken to date. | GLO1: Discipline-specific knowledge and capabilities |
ULO5 | Explain the linkages between research findings and policy-making. | GLO1: Discipline-specific knowledge and capabilities |
Assessment
Assessment Description | Student output | Grading and weighting (% total mark for unit) | Indicative due week |
---|---|---|---|
Assessment 1: (Individual) Report (Research) | 3500 words | 40% | Week 8 |
Assessment 2: (Individual) Seminar Presentation | 45 minutes | 20% | Each week from Week 2 – Week 10 |
Assessment 3: (Individual) Project | Part A: 2500 words | Part A: 20% Part B: 20% | Week 11 |
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.
Learning resource
The texts and reading list for MAA907 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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