110279

Auditing

An introduction to the basic principles of auditing, including the function of audits and the concepts that govern audit processes and practices.

Course code

Qualifications are made up of courses. Some universities call these papers. Each course is numbered using six digits.

110279

Level

The fourth number of the course code shows the level of the course. For example, in course 219206, the fourth number is a 2, so it is a 200-level course (usually studied in the second year of full-time study).

200-level

Credits

Each course is worth a number of credits. You combine courses (credits) to meet the total number of credits needed for your qualification.

15

Subject

Accountancy

Course planning information

Course notes

The final examination will be an online supervised examination using remote invigilation.

Prerequisite courses

Complete first
115112 or 115102 or 110100 or 110230

You need to complete the above course or courses before moving onto this one.

Restrictions

Similar content
110274

You cannot enrol in this course if you have passed (or are enrolled in) any of the course(s) above as these courses have similar content or content at a higher level.

General progression requirements

You must complete at least 45 credits from 100-level before enrolling in 200-level courses.

Learning outcomes

What you will learn. Knowledge, skills and attitudes you’ll be able to show as a result of successfully finishing this course.

  • 1 Explain the nature, scope, and objectives of audit and assurance services.
  • 2 Evaluate selected theories that purport to explain the New Zealand financial attest audit.
  • 3 Discuss the effect that contemporary issues have on the financial attest audit.
  • 4 Demonstrate an understanding of the New Zealand financial attest auditor's professional and legal responsibilities.
  • 5 Evaluate how the role of ethics, independence, risk, internal controls, materiality and evidence affect a financial attest audit.
  • 6 Demonstrate an understanding of the principle tests, techniques, and types of report used by a financial attest auditor.

Learning outcomes can change before the start of the semester you are studying the course in.

Assessments

Assessment Learning outcomes assessed Weighting
Test 1 2 15%
Written Assignment 3 4 5 15%
Exam (centrally scheduled) 1 2 3 4 5 6 70%

Assessment weightings can change up to the start of the semester the course is delivered in.

You may need to take more assessments depending on where, how, and when you choose to take this course.

Explanation of assessment types

Computer programmes
Computer animation and screening, design, programming, models and other computer work.
Creative compositions
Animations, films, models, textiles, websites, and other compositions.
Exam College or GRS-based (not centrally scheduled)
An exam scheduled by a college or the Graduate Research School (GRS). The exam could be online, oral, field, practical skills, written exams or another format.
Exam (centrally scheduled)
An exam scheduled by Assessment Services (centrally) – you’ll usually be told when and where the exam is through the student portal.
Oral or performance or presentation
Debates, demonstrations, exhibitions, interviews, oral proposals, role play, speech and other performances or presentations.
Participation
You may be assessed on your participation in activities such as online fora, laboratories, debates, tutorials, exercises, seminars, and so on.
Portfolio
Creative, learning, online, narrative, photographic, written, and other portfolios.
Practical or placement
Field trips, field work, placements, seminars, workshops, voluntary work, and other activities.
Simulation
Technology-based or experience-based simulations.
Test
Laboratory, online, multi-choice, short answer, spoken, and other tests – arranged by the school.
Written assignment
Essays, group or individual projects, proposals, reports, reviews, writing exercises, and other written assignments.

Textbooks needed

Textbooks can change. We recommend you wait until at least seven weeks before the semester starts to buy your textbooks.

Compulsory

AUDITING & ASSURANCE SERVICES IN AUSTRALIA

Author
GRANT GAY & ROGER SIMNETT
ISBN
9781760421977
Edition
7TH
Publisher
MCGRAW HILL EDUCATION

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