ACC321 Auditing and Professional Practice - University of the Sunshine Coast, Queensland, Australia

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ACC321 Auditing and Professional Practice

An auditor’s role is to objectively scrutinise a company’s financial statements and provide an opinion as to whether the statements are truthful. The audit function is essential for investor confidence and rational market performance. This course provides you with a detailed understanding of the audit function. It focuses on the major issues associated with financial report audits, including: audit planning, audit evidence, tests of controls and substantive testing. It also provides an overview of the regulatory environment affecting the profession and relevant ethical and legal liability issues for auditors.

Course detail

Prerequisite
ACC210
Semester of offer Subject to change
  • Sunshine Coast: Semester 2
  • Caboolture: Semester 2
  • Fraser Coast: Semester 2
  • Gympie: Semester 2
  • South Bank: Semester 2
Units
12.00
EFTSL
0.125
Student contribution band
Band 3
Tuition fee
Law, Accounting, Administration, Economics, Commerce:
Census date
Academic Calendar
Class timetable
View class timetables for this course

Course outline

ACC321 Course Outline Semester 2, 2020 (PDF 243KB)

Students enrolled in this course should check the course Blackboard site to ensure that they are accessing the most recent approved version of the course outline.