Auditing Theory and Practice
Course code: ACCFIN4009
Course credits: 15
Taught: 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: Graham Skea
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
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%)