Course code
Qualifications are made up of courses. Some universities call these papers. Each course is numbered using six digits.
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).
Credits
Each course is worth a number of credits. You combine courses (credits) to meet the total number of credits needed for your qualification.
Subject
Course planning information
Course notes
This course is taught outside standard semester dates. Enrolment in this course is restricted to students admitted to the Master of Professional Accountancy (CA) or Postgraduate Professional Accountancy (CA) specialisation. Reliable broadband internet connection is required to watch educational videos, access research and reading materials, complete online assessments, participate in discussion forums, chat groups, and virtual classes with other students, and complete learning activities.
To pass the subject a student must: • complete all assessments parts
Expected prior learning
It is assumed that students would have a good understanding of auditing standards, accounting systems, application of financial reporting standards and preparation of general-purpose financial statements and the ethical principles which apply to professional accountants.
Prerequisite courses
You need to complete the above course or courses before moving onto this one.
Corequisite courses
You need to complete the corequisite course or courses listed above at the same time as doing this one.
General progression requirements
You may enrol in a postgraduate course (that is a 700-, 800- or 900-level course) if you meet the prerequisites for that course and have been admitted to a qualification which lists the course in its schedule.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 Apply practical and technical skills in the audit of financial statements.
- 2 Apply professional judgement and professional scepticism in conducting an audit of financial statements.
- 3 Evaluate the broad impact of changes in an entity and its environment.
- 4 Collaborate and communicate with a variety of stakeholders.
Learning outcomes can change before the start of the semester you are studying the course in.
Assessments
| Assessment | Learning outcomes assessed | Weighting |
|---|---|---|
| Portfolio | 1 2 3 4 | 100% |
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
There are no set texts for this course.