Auditing Theory and Practice

Undergraduate

Course page banner
Mode icon
Mode
Mode
Your studies will be on-campus, and may include some online delivery
On campus
area/catalogue icon
Area/Catalogue
ACCT 3002
Course ID icon
Course ID
200279
Campus icon
Campus
Adelaide City Campus East, Adelaide City Campus West
Level of study
Level of study
Undergraduate
Unit value icon
Unit value
6
Course owner
Course owner
School of Accounting and Fin
Course coordinator
Course coordinator
Jin Ma
Course level icon
Course level
2
Work Integrated Learning course
Work Integrated Learning course
Yes
Work Integrated Learning hours
Work Integrated Learning hours
110 hours
Study abroad and student exchange icon
Inbound study abroad and exchange
Inbound study abroad and exchange
The fee you pay will depend on the number and type of courses you study.
Yes
University-wide elective icon
University-wide elective course
Yes
Single course enrollment
Single course enrolment
Yes

Course overview

To introduce students to the advanced concepts and current issues related to the external audit function and its role in business and the legal environment, and to familiarise students with auditing techniques, procedures and standards applied in auditing practice.

  • The Audit Environment
  • Audit Planning and Testing
  • Completion and Responsibilities

Course learning outcomes

  • Explain the role of auditing in society and the concept of true and fair in connection with financial statements and public expectations of audit reports
  • Critically examine the duties, responsibilities and liabilities of auditors as required by the Auditing, Assurance Standards and the Code of Ethics for professional Accountants
  • Analyse the methodology involved in the review, documentation, and evaluation of internal controls in accounting systems, audit sampling and the design of audit programs
  • Apply fundamentals of audit planning, audit risk assessment and materiality to solve auditing problems through the use of case studies
  • Articulate the process of compiling an audit report and completing an audit engagement and make professional recommendations

Prerequisite(s)

  • Must have completed ACCT2001 Financial Accounting 2

Corequisite(s)

N/A

Antirequisite(s)

  • Must not have completed ACCT3012 UO Auditing Theory and Practice at the University of South Australia OR must not have completed ACCT3005 Auditing Theory and Practice at the University of South Australia

Availability

Enrol by date
Enrol by date
Fri 13/08/2027
Census date Icon
Census date
Fri 03/09/2027
Last day to W
Last day to W
Fri 17/09/2027
Last day to WF
Last day to WF
Fri 15/10/2027

Class details

Adelaide City Campus West

Group 1

Class number
Class number 63214
Section
Section WS07
Size
Size 30
Available
Available 27
Dates Days Time Campus Location Instructor
15 Oct - 5 Nov Friday 10:10am - 1pm Adelaide City Campus West Sir George Kingston, GK2-10
6 Aug - 24 Sep Friday 10:10am - 1pm Adelaide City Campus West Sir George Kingston, GK2-10
Class number
Class number 63215
Section
Section WS06
Size
Size 30
Available
Available 27
Dates Days Time Campus Location Instructor
5 Aug - 23 Sep Thursday 3:10pm - 6pm Adelaide City Campus West Barbara Hanrahan, BH4-22
14 Oct - 4 Nov Thursday 3:10pm - 6pm Adelaide City Campus West Barbara Hanrahan, BH4-22
Class number
Class number 63216
Section
Section WS05
Size
Size 30
Available
Available 26
Dates Days Time Campus Location Instructor
6 Aug - 24 Sep Friday 2:10pm - 5pm Adelaide City Campus West Hawke, H6-09
15 Oct - 5 Nov Friday 2:10pm - 5pm Adelaide City Campus West Hawke, H6-09
Class number
Class number 67675
Section
Section WS04
Size
Size 30
Available
Available 21
Dates Days Time Campus Location Instructor
3 Aug - 21 Sep Tuesday 10:10am - 1pm Adelaide City Campus West AHMS, 7052A-B
12 Oct - 2 Nov Tuesday 10:10am - 1pm Adelaide City Campus West AHMS, 7052A-B
Class number
Class number 67676
Section
Section WS03
Size
Size 30
Available
Available 23
Dates Days Time Campus Location Instructor
4 Aug - 22 Sep Wednesday 2:10pm - 5pm Adelaide City Campus West Sir George Kingston, GK2-15
13 Oct - 3 Nov Wednesday 2:10pm - 5pm Adelaide City Campus West Sir George Kingston, GK2-15
Class number
Class number 67677
Section
Section WS02
Size
Size 30
Available
Available 26
Dates Days Time Campus Location Instructor
4 Aug - 22 Sep Wednesday 10:10am - 1pm Adelaide City Campus West AHMS, 8052A-B
13 Oct - 3 Nov Wednesday 10:10am - 1pm Adelaide City Campus West AHMS, 8052A-B
Class number
Class number 67678
Section
Section WS01
Size
Size 30
Available
Available 26
Dates Days Time Campus Location Instructor
3 Aug - 21 Sep Tuesday 1:10pm - 4pm Adelaide City Campus West AHMS, 8052A-B
12 Oct - 2 Nov Tuesday 1:10pm - 4pm Adelaide City Campus West AHMS, 8052A-B

Enrol by date
Enrol by date
Fri 05/03/2027
Census date Icon
Census date
Fri 26/03/2027
Last day to W
Last day to W
Fri 09/04/2027
Last day to WF
Last day to WF
Fri 07/05/2027

Class details

Adelaide City Campus West

Group 1

Class number
Class number 30953
Section
Section WS06
Size
Size 30
Available
Available 12
Dates Days Time Campus Location Instructor
22 Feb - 12 Apr Monday 2:10pm - 5pm Adelaide City Campus West Jeffrey Smart, JS3-18
3 May - 24 May Monday 2:10pm - 5pm Adelaide City Campus West Jeffrey Smart, JS3-18
Class number
Class number 32743
Section
Section WS04
Size
Size 30
Available
Available 13
Dates Days Time Campus Location Instructor
24 Feb - 14 Apr Wednesday 10:10am - 1pm Adelaide City Campus West Yungondi, Y1-77
5 May - 26 May Wednesday 10:10am - 1pm Adelaide City Campus West Yungondi, Y1-77
Class number
Class number 32744
Section
Section WS03
Size
Size 30
Available
Available 10
Dates Days Time Campus Location Instructor
24 Feb - 14 Apr Wednesday 2:10pm - 5pm Adelaide City Campus West Yungondi, Y1-77
5 May - 26 May Wednesday 2:10pm - 5pm Adelaide City Campus West Yungondi, Y1-77
Class number
Class number 32745
Section
Section WS02
Size
Size 30
Available
Available 18
Dates Days Time Campus Location Instructor
25 Feb - 15 Apr Thursday 9:10am - 12pm Adelaide City Campus West Yungondi, Y1-77
6 May - 27 May Thursday 9:10am - 12pm Adelaide City Campus West Yungondi, Y1-77
Class number
Class number 32746
Section
Section WS01
Size
Size 30
Available
Available 16
Dates Days Time Campus Location Instructor
23 Feb - 13 Apr Tuesday 2:10pm - 5pm Adelaide City Campus West Yungondi, Y1-77
4 May - 25 May Tuesday 2:10pm - 5pm Adelaide City Campus West Yungondi, Y1-77

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