Professional Auditing

This unit of study provides students with knowledge and appreciation of the objectives and limitations of an audit, including a theoretical understanding of key auditing principles, computer fraud and system and data security in relation to auditing, concepts and practices, which comprise the audit process. Specifically, the unit of study develops professional and technical skills by exploring some of the key tools used by auditors for collecting and evaluating evidence so as to enable them to express an opinion on the fair presentation of financial reports.

As such, the unit of study provides both a practical and conceptual approach to external, as well as internal and public sector auditing, enabling students to gain a complete picture of the audit process in light of contemporary audit issues. In addition, the unit of study aims to enhance a number of generic skills through both the formal components of assessment and the student's class participation both manually and through the use of computer software (MYOB).