110806

Auditing and Assurance

The role of external auditing and assurance including the application of professional, ethical and technical requirements, and current auditing research issues.

Course code

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

110806

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).

800-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

Course planning information

Course notes

Enrolment in this course is restricted to students admitted to the Master of Professional Accountancy and Finance.

Students enrolled in block mode must attend all six block course days to pass the course.

Prerequisite courses

Complete first

You need to complete the above course or courses before moving onto 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 Explain the nature, scope and objectives of auditing and assurance services within a governance framework.
  • 2 Determine the New Zealand auditors’ professional and legal responsibilities including the role of ethics in auditing.
  • 3 Research and critique contemporary issues in auditing.
  • 4 Evaluate and analyse the application of professional judgement in auditing.
  • 5 Apply professional standards in the auditing process in the audit reporting/communication.

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 3 15%
Written Assignment 4 5 20%
Participation 1 2 3 4 5 0%
Exam College/GRS-based (not centrally scheduled) 1 2 3 4 5 65%
Distance only
Assessment Learning outcomes assessed Weighting
Test 1 2 3 15%
Written Assignment 4 5 20%
Exam College/GRS-based (not centrally scheduled) 1 2 3 4 5 65%

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

AUDIT AND ASSURANCE SERVICES 1ED WITH ETEXT

Author
PHILOMENA LEUNG, PAUL CORAM, BARRY J COOPER, PETER RICHARDSON
ISBN
ISBN-9780730363477
Edition
1ST EDITION WITH ETEXT
Publisher
WILEY

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