Auditing Theory and Practice

Auditing Theory and Practice

Year: 2013-2014
Course code: ACCFIN4009
Course credits: 15
: Semester 1
Course co-ordinator
: William Henry
Course lecturers: William Henry
Entry requirements
: Normally grade D or above in Financial Accounting 2 or suitable equivalent.
Available to visiting students: Yes
Contact for more information: Lynn Borges

Course description

The course provides an introduction to both the practice of audit and the principles underpinning that practice. Thus there is an emphasis upon practice, principles and the theory of auditing. The course covers the regulatory framework for audit and a critical consideration of the audit profession’s responses to theoretical, practical, technical and ethical challenges it faces in the 21st century. 

Learning and teaching methods

20 hours of lectures (10 x 2 hours), Wednesday 10.00 am-12.00 noon, and 4 1-hour tutorials

Course texts

Gray, I. & Manson, S. (2008). The Audit Process: Principles, Practice and Cases, (5th edn), Cengage Learning


Coursework assignment (25%)
A 2-hour degree exam (December) (75%)