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MAA907 - Advanced Auditing

Year:

2023 unit information

Enrolment modes:Trimester 2: Burwood (Melbourne)
Credit point(s):1
EFTSL value:0.125
Unit Chair:Trimester 2: Simon Fung
Cohort rule:This unit is only available to students enrolled in M800 - Master of Commerce, M820 - Master of Research (Business), M900 - Doctor of Philosophy
Prerequisite:

Nil

Corequisite:Nil
Incompatible with: MAA451
Typical study commitment:

Students will on average spend 150 hours over the teaching period undertaking the teaching, learning and assessment activities for this unit.

Scheduled learning activities - campus:

1 x 3 hour seminar per week

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.

ULO These are the Learning Outcomes (ULO) for this unit. At the completion of this unit, successful students can: Deakin Graduate Learning Outcomes
ULO1

Discuss and analyse current issues in the research literature in auditing.

GLO1: Discipline-specific knowledge and capabilities
GLO2: Communication
GLO4: Critical thinking

ULO2

Explain and critically evaluate the foundation theories of auditing that underlie research in auditing.

GLO1: Discipline-specific knowledge and capabilities
GLO2: Communication
GLO4: Critical thinking

ULO3

Analyse different approaches to auditing research in recent empirical findings.

GLO1: Discipline-specific knowledge and capabilities
GLO2: Communication
GLO4: Critical thinking

ULO4

Critically evaluate relevant empirical research undertaken to date.

GLO1: Discipline-specific knowledge and capabilities
GLO2: Communication
GLO4: Critical thinking

ULO5

Explain the linkages between research findings and policy-making.

GLO1: Discipline-specific knowledge and capabilities
GLO2: Communication
GLO4: Critical thinking

Assessment

Assessment Description Student output Grading and weighting
(% total mark for unit)
Indicative due week

Assessment 1: (Individual) Report (Research)

3500 words 40% Information not yet available
Assessment 2: In Class Presentation (Oral) 45 minutes 20% Information not yet available

Assessment 3: Project
Part A: Project Proposal 
Part B: In Class Presentation (Oral)

Part A: 2500 words
Part B: 45 minutes

Part A: 20%
Part B: 20%
Information not yet available

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

Texts and reading lists for units can be found on the University Library site via the following link. 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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