<p>This subject adopts a risk-based approach to auditing and assurance services, exploring the practice and theory of auditing as it applies to Australia within a global environment. The concept of risk management is emphasised as it permeates all functions of management, audit and corporate governance.</p>

School of Social Work and Arts

Division of Students

Centre of Islamic Studies and Civilisation

School of Rural Medicine

School of Allied Health, Exercise and Sport Sciences

Centre for Law & Justice

School of Information and Communication Studies

School of Dentistry and Medical Sciences

School of Education

School of Policing Studies

School of Nursing, Paramedicine and Healthcare Sciences

School of Computing, Mathematics and Engineering

Division of Learning and Teaching

Faculty of Business, Justice and Behavioural Sciences

Faculty of Science and Health

School of Agricultural, Environmental and Veterinary Sciences

Charles Sturt University Engineering

Centre for Customs and Excise Studies

School of Indigenous Australian Studies

Australian Graduate School of Policing Security

School of Psychology

Faculty of Arts and Education

Centre of Veterinary Sciences

Division of Student Success

School of Business

School of Theology

Centre of Rural Dentistry and Oral Health

Auditing

Container 1

ACC568 - Auditing

be able to design an audit plan and select and apply appropriate audit procedures for a financial statement audit; and

be able to evaluate the expanding scope of assurance services and providers in today's international business environment;

be able to explain and critically evaluate influences on audit and assurance services including: Australian and international professional standards, statutory and common laws, regulatory bodies, and public expectations within a global market;

be able to exercise critical and reflective judgement and appreciate the value of ethical practice.

be able to demonstrate risk management methodologies and the role of internal controls in an audit context;