22730 Autumn 2015 Subject Outline
SUBJECT OUTLINE
22730 Auditing and Assurance Services
Course area
UTS: Business
Delivery
Autumn 2015; City
Credit points 6cp
Requisite(s)
(22748 Financial Reporting and Analysis AND 22754 Corporate Accounting AND
( 22747 Accounting for Managerial Decisions OR 22784 Accounting: Concepts and Applications))
These requisites may not apply to students in certain courses.
There are also course requisites for this subject. See access conditions.
Result type
Grade and marks
Subject coordinator
Subject Coordinator : Dr Brett Govendir
Office : CB08.07.91
Phone : +61 2 9514 3582
Email : Brett.Govendir@uts.edu.au
Consultation: Refer to the 'Staff Information' tab on UTSOnline for details
All queries for subject administration (e.g., exams, classes, special considerations, appeals) are to be directed to the
Subject Coordinator. All communication should be from your official UTS student email address. Staff will not respond to requests from non-UTS email accounts (e.g., Hotmail or Gmail).
Subject description
This subject addresses the provision of auditing and assurance services. It focuses mainly on the attest services offered by auditors to provide credibility of information in company and other organisation financial statements. It also considers the expansion of assurance services beyond the traditional financial statement audit into such areas as risk assessment, information system reliability, asset protection, detection and prevention of fraud and electronic commerce. It also deals with the methodology necessary to complete a financial statement audit or to provide other assurance services, and the criteria and professional standards used to measure information quality and integrity. The subject studies the audit process of understanding client's operations and risk, analytical review and the pivotal importance of evaluation of the quality of client internal control and evaluates internal control in a COSO framework.
While internal control systems are evaluated
22730 Auditing and Assurance Services
Course area
UTS: Business
Delivery
Autumn 2015; City
Credit points 6cp
Requisite(s)
(22748 Financial Reporting and Analysis AND 22754 Corporate Accounting AND
( 22747 Accounting for Managerial Decisions OR 22784 Accounting: Concepts and Applications))
These requisites may not apply to students in certain courses.
There are also course requisites for this subject. See access conditions.
Result type
Grade and marks
Subject coordinator
Subject Coordinator : Dr Brett Govendir
Office : CB08.07.91
Phone : +61 2 9514 3582
Email : Brett.Govendir@uts.edu.au
Consultation: Refer to the 'Staff Information' tab on UTSOnline for details
All queries for subject administration (e.g., exams, classes, special considerations, appeals) are to be directed to the
Subject Coordinator. All communication should be from your official UTS student email address. Staff will not respond to requests from non-UTS email accounts (e.g., Hotmail or Gmail).
Subject description
This subject addresses the provision of auditing and assurance services. It focuses mainly on the attest services offered by auditors to provide credibility of information in company and other organisation financial statements. It also considers the expansion of assurance services beyond the traditional financial statement audit into such areas as risk assessment, information system reliability, asset protection, detection and prevention of fraud and electronic commerce. It also deals with the methodology necessary to complete a financial statement audit or to provide other assurance services, and the criteria and professional standards used to measure information quality and integrity. The subject studies the audit process of understanding client's operations and risk, analytical review and the pivotal importance of evaluation of the quality of client internal control and evaluates internal control in a COSO framework.
While internal control systems are evaluated