MAA705 - Corporate Auditing
Unit details
Year: | 2022 unit information |
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Enrolment modes: | Trimester 1: Burwood (Melbourne), Online Trimester 2: Burwood (Melbourne), Online |
Credit point(s): | 1 |
EFTSL value: | 0.125 |
Unit Chair: | Trimester 1: Iliyas Mohammad Yusoff Trimester 2: Iliyas Mohammad Yusoff |
Prerequisite: | MPA701 or MAA717 |
Corequisite: | Nil |
Incompatible with: | MAA762, MAA775, MAA783 |
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 |
Scheduled learning activities - cloud: | Online independent and collaborative learning including 3 scheduled online workshops of 3 hours duration |
Content
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.
ULO | These are the Learning Outcomes (ULO) for this unit. At the completion of this unit, successful students can: | Deakin Graduate Learning Outcomes |
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ULO1 | 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 | GLO1: Discipline-specific knowledge and capabilities |
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
Assessment
Assessment Description | Student output | Grading and weighting (% total mark for unit) | Indicative due week |
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Assessment 1: (Individual) Report (Business) | 1500 words | 20% | Week 5 |
Assessment 2: (Individual) Case Study | 1500 words | 20% | Week 8 |
Examination | 2 hours | 60% | Exam period |
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
Hurdle requirement: achieve at least 50% of the marks available on the examination
Learning Resource
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.
Unit Fee Information
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