Qualifications are made up of courses. Some universities call these papers. Each course is numbered using six digits.
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).
Each course is worth a number of credits. You combine courses (credits) to meet the total number of credits needed for your qualification.
Course planning information
You need to complete the above course or courses before moving onto this one.
The courses listed above have similar content to this one meaning you can only enrol in this course or one of the listed courses. Only one of the courses can be credited towards your qualification.
General progression requirementsYou must complete at least 45 credits from 100-level before enrolling in 200-level courses.
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.
|Assessment||Learning outcomes assessed||Weighting|
|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.
- You may be assessed on your participation in activities such as online fora, laboratories, debates, tutorials, exercises, seminars, and so on.
- Creative, learning, online, narrative, photographic, written, and other portfolios.
- Practical or placement
- Field trips, field work, placements, seminars, workshops, voluntary work, and other activities.
- Technology-based or experience-based simulations.
- 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 can change. We recommend you wait until at least seven weeks before the semester starts to buy your textbooks.
AUDITING & ASSURANCE SERVICES IN AUSTRALIA
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