MAA303 - Audit and Assurance
| Year: | 2022 unit information |
|---|---|
| Enrolment modes: | Trimester 1: Burwood (Melbourne), Warrnambool, Waterfront (Geelong), Cloud (online) Trimester 3: Burwood (Melbourne), Cloud (online) |
| Credit point(s): | 1 |
| EFTSL value: | 0.125 |
| Prerequisite: | MAA103, MAA261 |
| Corequisite: | Nil |
| Incompatible with: | Nil |
| 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 workshop per week |
| Scheduled learning activities - cloud (online) | 3 x 3 hour on-line workshops including online independent and collaborative learning per trimester.
|
Content
The unit provides a foundation for undertaking a financial statement audit and also introduces other forms of assurance engagements. Students are introduced to an audit from the initial stages where the auditor assesses their ability to undertake the audit in accordance with regulatory and ethical requirements including independence. Students then move through the planning, execution and reporting phases of the audit.
Hurdle requirement
Hurdle requirement: achieve at least 50% of the marks available on the examination to evidence a minimum proficiency in the aligned accounting discipline learning outcomes included in this unit.
Unit Fee Information
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