2023 unit information
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
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.
Discuss and analyse current issues in the research literature in auditing.
GLO1: Discipline-specific knowledge and capabilitiesGLO2: CommunicationGLO4: Critical thinking
Explain and critically evaluate the foundation theories of auditing that underlie research in auditing.
Analyse different approaches to auditing research in recent empirical findings.
Critically evaluate relevant empirical research undertaken to date.
Explain the linkages between research findings and policy-making.
Assessment 1: (Individual) Report (Research)
Assessment 3: ProjectPart A: Project Proposal Part B: In Class Presentation (Oral)
Part A: 2500 wordsPart B: 45 minutes
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.
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.
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