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2021 unit information
Unit delivery will continue to be provided in line with the most current COVIDSafe health guidelines. This may include a mix of on-campus and online activities. To find out how you are impacted, please check your unit sites for announcements and updates. Unit sites open one week prior to the start of each Trimester/Semester.
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Last updated: 4 June 2021
MPA701 or MAA717
MAA762, MAA775, MAA783
Students will on average spend 150 hours over the teaching period undertaking the teaching, learning and assessment activities for this unit.
1 x 3 hour seminar per week
Online independent and collaborative learning including 3 scheduled online workshops of 3 hours duration
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.
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
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
These Unit Learning Outcomes are applicable for all teaching periods throughout the year
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: achieve at least 50% of the marks available on the examination
The texts and reading list for the unit can be found on the University Library via the link below: MAA705 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.
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