ACCT3000 Auditing Semester 2 2018 Miri Sarawak Campus INT

Faculty of Business and Law 
School of Accounting
Unit Outline
ACCT3000 Auditing
Semester 2, 2018
Unit study package code: ACCT3000 

Mode of study: Internal
Tuition pattern summary: Note: For any specific variations to this tuition pattern and for precise
information refer to the Learning Activities section.
Lecture: 1 x 1.5 Hours Weekly
Workshop: 1 x 1.5 Hours Weekly
This unit does not have a fieldwork component.
Credit Value: 25.0
Pre-requisite units: 305229 (v.0) Advanced Financial Accounting 260 or any previous version
OR
ACCT2006 (v.0) Financial Reporting or any previous version
Co-requisite units: Nil
Anti-requisite units: Nil
Result type: Grade/Mark

Approved incidental fees: Information about approved incidental fees can be obtained from our website.
Visit fees.curtin.edu.au/incidental_fees.cfm for details.
Unit coordinator: Title: Dr
Name: Abhijeet Singh
Phone: +61 8 9266 2382
Email: Abhijeet.S@cbs.curtin.edu.au
Location: Building: 407 - Room: 432
Consultation times: Please Refer to Blackboard
Teaching Staff:
Administrative contact: Name: Ms Eveline Indra

Phone: +61 8 9266 2869
Email: eveline.indra@curtin.edu.au
Location: Building: 407 - Room: 422a
Learning Management System: Blackboard (lms.curtin.edu.au)
ACCT3000 Auditing Page: 1 of 13

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Miri Sarawak Campus CRICOS Provider Code 00301J
23 Jul 2018 The only authoritative version of this Unit Outline is to be found online in OASIS
School of Accounting, Faculty of Business and Law

Acknowledgement of Country
We respectfully acknowledge the Indigenous Elders, custodians, their descendants and kin of this land past and
present. The Centre for Aboriginal Studies aspires to contribute to positive social change for Indigenous
Australians through higher education and research.
Syllabus
An overview of assurance and ethics, independence and corporate governance. Understanding of the company
audit process including audit planning - the concepts of materiality and audit risk. The evaluation and testing of
internal control systems and substantive audit testing of transactions and balances. The finalisation of the audit
and audit reporting.
Introduction
Welcome to Auditing for Semester 2, 2018! I hope that you find this a rewarding and interesting unit. The purpose
of the unit is to introduce students to auditing, with the emphasis on practical auditing concepts, the auditor's
decision-making processes and the appropriate audit procedures which auditors follow in different circumstances.
The theme of the course is the external audit of reporting entities, from initial planning to final reporting in the
context of a professional assurance environment.
We will begin the course by examining the audit process in an overview format and we will regularly return to this
overview to identify the stage of the audit process we are examining. A significant part of this course is spent
examining the audit planning process, which is the most important aspect of the audit. To this end, we will
examine a number of examples during lectures and workshops that analyse financial statements and identify the
key risk areas from the auditor’s perspective.
This is not very different from financial statement analysis studies you have completed in other areas of your
degree. What is different is how we use this information in terms of the audit emphasis. Remember, auditors are
not responsible for preparing the accounting information (i.e. the general purpose financial report). Their job is to
audit the financial statements with a view to providing an audit opinion in accordance with Australian Auditing and
Assurance Standards.
Auditing is a challenging unit and students should be mindful of the following points:
1.The purpose of the lecture notes (available on Blackboard) is to give guidance on the various topics covered in
the course. As it is impossible to cover every aspect of a topic in such notes, it is essential that students acquaint
themselves thoroughly with a topic by reading the relevant sections of the prescribed texts and other reference
material prior to attending lectures.
2.The key to success in Auditing is PRACTICE . Students will be assisted in this process by considering workshop
questions that ask for the application of auditing concepts. Students should set aside a minimum of ten hours per
week to complete the readings, workshop practice questions, workshop assessment and to study sufficiently to
achieve the required level of understanding and competence in the unit. Depending on your ability and academic
background, you may need to devote more or less time to this unit than the hours shown. For example, ESL
(English is a second language) students may need to devote more time to reading and review tasks than the
hours shown.
Unit Learning Outcomes

All graduates of Curtin University achieve a set of nine Graduate Attributes during their course of study. These
inform an employer that, through your studies, you have acquired discipline knowledge and a range of other skills
and attributes which employers would value in a professional setting. Each unit in your course addresses the
Graduate Attributes through a clearly identified set of learning outcomes. They form a vital part in the process
referred to as assurance of learning. The learning outcomes notify you of what you are expected to know,
understand or be able to do in order to be successful in this unit. Each assessment for this unit is carefully
designed to test your knowledge of one or more of the unit learning outcomes. On successfully completing all of
the assessments you will have achieved all of these learning outcomes.
Your course has been designed so that on graduating you will have achieved all of Curtin's Graduate Attributes

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through the assurance of learning processes in each unit.

Graduate Attributes
On successful completion of this unit students can:
addressed
1 Explain the regulatory and ethical framework in which auditors operate
2 Analyse financial information to identify key risk areas and their impact on the
audit approach
3 Apply appropriate audit procedures to key risk areas
4 Prepare and justify an audit opinion for a given set of circumstances
Curtin's Graduate Attributes
Apply discipline knowledge Thinking skills Information skills

(use analytical skills to solve problems) (confidence to investigate new ideas)
Learning how to learn

Communication skills Technology skills (apply principles learnt to new situations)
(confidence to tackle unfamiliar problems)
International perspective Cultural understanding Professional Skills

(work independently and as a team)
(value the perspectives of others) (value the perspectives of others)
(plan own work)
Find out more about Curtin's Graduate attributes at the Office of Teaching & Learning website: ctl.curtin.edu.au
Learning Activities
The strategies used in this unit to facilitate your learning process include lectures, workshops, written assignments,
a mid-semester examination, and an independent final examination.
Lectures
Each lecture will cover the material for the topic as detailed in the Program calender of this unit outline. In this
unit, it is highly recommended that you come prepared to each lecture. By doing this, you can maximise the value
of attending lectures and can contribute readily to discussions, if any, concerning objectives and content. In
addition, your ability to both understand and demonstrate understanding of the material through any lecture
activities (cooperatively or otherwise) will be significantly enhanced if you are adequately prepared. To assist you
in achieving these objectives, you will be provided access to the lecture material (i.e. PowerPoint slides) the week
before each lecture.
Workshops
The workshops provide students with an opportunity to improve their understanding and technical competence by
completing a range of questions and problems related to each topic. In addition, workshop participation
encourages the development of oral communication skills, teamwork and group skills, as well as problem solving
and critical thinking skills. To this end, students are encouraged (and expected) to contribute and participate at
the workshops. To get maximum benefit from the use of workshops, you should be prepared in advance for each
workshop by having (a) analysed the topic in advance (b) completed the required readings (c) completed the set
questions and problems (d) drafted a set of questions concerning problems encountered during reading of the
topic and/or preparation for workshops.
In addition, one important aspect of using the workshops as a learning aid is the follow up. It really is in your best
interests as soon as possible after the workshop to follow up on any aspects raised as a consequence of that
workshop. You should ask yourself if you are satisfied that you have achieved the topic objectives. Were there
any general issues that have not been addressed? Can you see how this topic relates to previous topics? Are
there any technical or conceptual issues that are still causing you concern? Remember that what you get out of
workshops is directly related to what you are willing to put into them by way of preparation and contribution. To
assist you with this, the course material will keep closely to the required text.

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Learning Resources
Essential texts
The required textbook(s) for this unit are:
l Gay,R. and Simnett,R. (2017). Auditing & Assurance Services in Australia (6th Ed REVISED), McGraw Hill
(ISBN:9781760420901).
(ISBN/ISSN: 9781760420901)
l Business Communication: A Handbook for Accounting Students and Graduates. Pearson Australia (ISBN:
9781488618789).
Students have the option of purchasing the physical textbook from the Curtin University Co-op Bookstore,
or purchasing the eBook through Pearson Website (http://www.pearson.com.au/9781488618789)
(ISBN/ISSN: 9781488618789)
l CAANZ Auditing, Assurance and Ethics Handbook 2017: John Wiley & Sons (ISBN:9780730343028).
(ISBN/ISSN: 9780730343028)
Recommended texts
You do not have to purchase the following textbooks but you may like to refer to them.
l Moroney, R., Campbell, F., Hamilton, J. (2013). Auditing : A Practical Approach (2nd Ed), John Wiley & Sons
(ISBN:9780730305606)
(ISBN/ISSN: 9780730305606)
l Leung, P., Coram, P., Cooper, B.J., Richardson, P. (2015). Modern Auditing & Assurance Services (6th Ed), Australia:
John Wiley & Sons (ISBN:9781118615249).

(ISBN/ISSN: 9781118615249)
Other resources
This unit makes use of the Web-based learning resource, Blackboard. In Blackboard, you will find in electronic
form:
l PowerPoint slides for each workshop lecture;

l One practice/mock mid-semester and final examination paper, including suggested solutions and marking
guide. This will be made available on Blackboard two weeks prior to the respective examinations.
l In “Announcements”, messages to you from time to time from the Unit Controller.

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Assessment
Assessment schedule
Unit
Late Assessment
Value Learning
Task Date Due Assessments Extensions
% Outcome(s)
Accepted?* Considered?*
Assessed
Mid-Semester Test 30% Week: 7 1,2,3 No Yes
1 Day: Saturday
Time: 1.30 PM
Case Study 1 10% Week: 6 1,2,3 Yes Yes
2 Day: Monday
Time: 6:00 PM
Case Study 2 10% Week: 13 1,2,3 Yes Yes
3 Day: Monday
Time: 6:00 PM
Final Exam 50% Week: 16 & 17 2,3,4 No Yes
4 Day: TBA
Time: TBA
*Please refer to the Late Assessment and the Assessment Extension sections below for specific details and
conditions.
Detailed information on assessment tasks
1. A mid-semester exam will be completed by you on 15/09/2018 (Saturday) commencing at 1.30 pm.

The mid-semester examination will be a restricted book examination (with the exception of the CAANZ
Auditing, Assurance and Ethics Handbook - see section titled 'additional information') of one hour and
thirty minutes plus 10 minutes reading time and will cover all course materials from Chapters 1, 2, 3, 4 and
5. Please be at your respective venue by 1 pm. The details of the exam venue(s) will be posted on
Blackboard.
The structure and format of the mid-semester exam is as follows: There will be 35 Multiple-Choice
Questions worth 35 marks in total (i.e. one mark each) and one short-essay question worth 15 marks. This
will then be scaled down to 30%. Students will be provided mock Mid-Semester exam paper which would
provide details on the structure and format of the exam. Students can view their Mid Semester exam
papers to receive feedback during the specific consultation hours that will be allocated.

2. The first case study assignment activity that constitutes 10% of the total assessment marks will involve a
case study based on Chapter 3 of the prescribed textbook (Ethics, Independence and Corporate
Governance). Students will be required to submit their assignment via Turnitin by 6pm,
03/09/2018 (Monday). The assignment will only be made known to students through Blackboard two
weeks before the due date. Assessment will be based on the criteria in the Assignment Marking Guide
(AMG) that will be uploaded on Blackboard. Feedback on the assignment will be uploaded through the online
Assignment Marking Guide (AMG) on Blackboard. The instructions for submission of the assignments will be
announced on Blackboard.
The work you submit must be your own. Any plagiarism from other students’ work or from solutions
circulating from ‘solutions manuals’ will result in an automatic zero score for the submission.
Significant penalties are imposed where assignments are found to be plagiarised. The University
policy on plagiarism and academic misconduct can be found on this
webpage: http://academicintegrity.curtin.edu.au/local/docs/StudentPlagiarismGuide.pdf
3. The second assignment activity that constitutes another 10% of the total assessment marks will
involve writing a memorandum based on your risk assessment as an auditor. You will also be required to
provide recommendations on the audit approach to be used. Assignment 2 will be based on Chapters 4 to
9 of your prescribed textbook. An exemplar for the memorandum required is provided in the following
prescribed textbook:

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Business Communication: A Handbook for Accounting Students and Graduates: Pearson Australia (ISBN:
9781488618772).
Students will be required to submit their assignment via Turnitin by 6pm, 22/10/2018 (Monday).
Again, the assignment will only be made known to students through Blackboard two weeks before the due
date. Assessment will be based on the criteria in the Assignment Marking Guide (AMG) that will be
uploaded on Blackboard. The instructions for submission of the assignments will be announced on
Blackboard. Feedback on the assignment will be uploaded through the online Assignment Marking Guide (AMG) on
Blackboard.
The work you submit must be your own. Any plagiarism from other students’ work or from solutions
circulating from ‘solutions manuals’ will result in an automatic zero score for the submission.
Significant penalties are imposed where assignments are found to be plagiarised. The University
policy on plagiarism and academic misconduct can be found on this
webpage: http://academicintegrity.curtin.edu.au/local/docs/StudentPlagiarismGuide.pdf

4. The final examination will cover material from each of the topics in the unit. The examination will be a
closed book examination (with the exception of the CAANZ Auditing, Assurance and Ethics Handbook – see
section titled 'additional information') and be of three hours and ten minutes duration. Mock exam paper
with the information about the format and structure of the final examination will be posted on Blackboard
during study week. Students will not be given individual information about the examination. Given the
weighting of the assessment, students are strongly encouraged to prepare a study program as soon as
possible. This will assist you in keeping abreast with the lecture and workshop workload as well as
subsequently assist you with your revision.
The final examination will be held during the formal examination period. It is your responsibility to check
the date and time of the final examination. University policy disallows information regarding the
examination timetable to be given over the telephone and no final results are available prior to the Board
of Examiners meeting held after the examination.
Pass requirements
To pass this unit you must attempt all assessments and receive an overall grade of 5 or more and a mark greater than or equal
to 50.
Fair assessment through moderation

Moderation describes a quality assurance process to ensure that assessments are appropriate to the learning
outcomes, and that students work is evaluated consistently by assessors. Minimum standards for the moderation
of assessments are described in the Assessment and Student Progression Manual, available from
policies.curtin.edu.au/findapolicy/

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Late assessment
Where the submission of a late assessment is permitted, late penalties will be consistently applied in this unit.
Where a late assessment is permitted for an assessment item or the entirety of the unit (refer to the Assessment
Schedule table in this Unit Outline) and the student does not have an approved assessment extension:
1. For assessment items submitted within the first 24 hours after the due date/time, students will be penalised
by a deduction of 5% of the total marks allocated for the assessment task;
2. For each additional 24 hour period commenced an additional penalty of 10% of the total marks allocated
for the assessment item will be deducted; and
3. Assessment items submitted more than 168 hours late (7 calendar days) will receive a mark of zero.
Where late assessment is NOT permitted for an assessment item or the entirety of the unit (refer to the
Assessment Schedule table in this Unit Outline) and the student does not have an approved assessment extension:
1. All assessment items submitted after the due date/time will receive a mark of zero.
Assessment extension
Where an application for an assessment extension is permitted for an assessment item(s) within this unit (refer to
the Assessment Schedule table in this Unit Outline):
1. A student unable to complete an assessment item by/on the due date/time due to exceptional
circumstances beyond the student's control, must apply for an assessment extension using the Assessment
Extension Application Form (available from the Forms page at students.curtin.edu.au/administration/) as
prescribed by the Academic Registrar.
2. The student will be expected to lodge the form with supporting documentation to the school representative
nominated below.
3. Failure to submit this application in a timely manner, may impact upon the assessment process. For
applications that are declined this may have significant ramifications on the possible marks awarded.
4. An application may be accepted up to five working days after the due date/time of the assessment item
where the student is able to provide a verifiable explanation as to why he or she was not able to submit the
application prior to the assessment due date/time.
Where an application for an assessment extension is NOT permitted for an assessment item(s) within this unit
(refer to the Assessment Schedule table in this Unit Outline):
1. All assessment items submitted after the due date/time will be subject to late penalties or receive a mark of
zero depending on the unit permitting late assessment submissions.
Deferred assessments
If your results show that you have been granted a deferred assessment you should immediately check OASIS for
details.
Deferred examinations/tests will be held from 04/02/2019 to 15/02/2019 . Notification to students will be made
after the Board of Examiners’ meeting via the Official Communications Channel (OCC) in OASIS.

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Further assessment
Further assessments, if granted by the Board of Examiners, will be held between 04/02/2019 and 15/02/2019 .
Notification to students will be made after the Board of Examiners meeting via the Official Communications
Channel in OASIS.
It is the responsibility of the student to be available to complete the requirements of a further assessment. If your
results show that you have been granted a further assessment you should immediately check OASIS for details.
Reasonable adjustments for students with disabilities/health circumstances likely to impact on

studies
A Curtin Access Plan (CAP) is a document that outlines the type and level of support required by a student with a
disability or health condition to have equitable access to their studies at Curtin. This support can include
alternative exam or test arrangements, study materials in accessible formats, access to Curtin’s facilities and
services or other support as discussed with an advisor from Disability Services (disability.curtin.edu.au).
Documentation is required from your treating Health Professional to confirm your health circumstances.
If you think you may be eligible for a CAP, please contact Disability Services. If you already have a CAP please
provide it to the Unit Coordinator at the beginning of each study period.
Referencing style
The referencing style for this unit is Chicago.
More information can be found on this style from the Library web site:
http://libguides.library.curtin.edu.au/referencing.
Privacy
As part of a learning or assessment activity, or class participation, your image or voice may be recorded or
transmitted by equipment and systems operated by Curtin University. Transmission may be to other venues on
campus or to others both in Australia and overseas.
Your image or voice may also be recorded by students on personal equipment for individual or group study or
assessment purposes. Such recordings may not be reproduced or uploaded to a publically accessible web
environment. If you wish to make such recordings for study purposes as a courtesy you should always seek the
permission of those who are impacted by the recording.
Recording of classes or course materials may not be exchanged or distributed for commercial purposes, for
compensation, or for any other purpose other than personal study for the enrolled students in the unit. Breach of
this may subject a student to disciplinary action under Statute No 10 – Student Disciplinary Statute.
If you wish to discuss this please talk to your Unit Coordinator.
Copyright
The course material for this unit is provided to you for your own research and study only. It is subject to
copyright. It is a copyright infringement to make this material available on third party websites.

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Academic Integrity (including plagiarism and cheating)

Any conduct by a student that is dishonest or unfair in connection with any academic work is considered to be
academic misconduct. Plagiarism and cheating are serious offences that will be investigated and may result in
penalties such as reduced or zero grades, annulled units or even termination from the course. Assessments under
investigation will not be given a mark until the matter is concluded. This may result in the unit grade being
withheld or a grade of Fail Incomplete (F-IN) until a decision has been made by the Student Disciplinary Panel. This
may impact on enrolment in further units/study periods.
Plagiarism occurs when work or property of another person is presented as one's own, without appropriate
acknowledgement or referencing. Submitting work which has been produced by someone else (e.g. allowing or
contracting another person to do the work for which you claim authorship) is also plagiarism. Submitted work is
subjected to a plagiarism detection process, which may include the use of text matching systems or interviews with
students to determine authorship.
Cheating includes (but is not limited to) asking or paying someone to complete an assessment task for you or any
use of unauthorised materials or assistance during an examination or test.
From Semester 1, 2016, all incoming coursework students are required to complete Curtin’s Academic Integrity
Program (AIP). If a student does not pass the program by the end of their first study period of enrolment at
Curtin, their marks will be withheld until they pass. More information about the AIP can be found at:
https://academicintegrity.curtin.edu.au/students/AIP.cfm
Refer to the Academic Integrity tab in Blackboard or academicintegrity.curtin.edu.au for more information,
including student guidelines for avoiding plagiarism.
Information and Communications Technology (ICT) Expectations

Curtin students are expected to have reliable internet access in order to connect to OASIS email and learning
systems such as Blackboard and Library Services.
You may also require a computer or mobile device for preparing and submitting your work.
For general ICT assistance, in the first instance please contact OASIS Student Support:
oasisapps.curtin.edu.au/help/general/support.cfm
For specific assistance with any of the items listed below, please contact The Learning Centre:
life.curtin.edu.au/learning-support/learning_centre.htm
l Using Blackboard, the I Drive and Back-Up files

l Introduction to PowerPoint, Word and Excel

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Additional information
Other information on Mid Semester and Final Exam
Students will be allowed to take only their CAANZ Auditing, Assurance and Ethics Handbook into the exam venue.
The handbook may be underlined, highlighted and tagged. The title and number of both the Auditing Standard
and its respective sections can be written on the tags. The Handbook cannot be written in nor can it include notes
or additional sheets. Students in breach of this rule will have their handbook removed and shall be subject to the
university’s policy on cheating. Students who choose to use borrowed handbooks/used handbooks have the
responsibility for ensuring that their handbook does not breach the requirements above.
Remember to bring your Curtin Student ID card to all examinations and place it on the desk in front of
you. You will not be allowed to complete the examination without your ID card.
The Curtin School of Accounting Facebook page will also contain much information that may be of use to you,
including careers information. Please sign up if you are on Facebook and join in the community!
http://www.facebook.com/CurtinAccounting
The information here is available through other channels, but it is all here for ease of access.
Enrolment:
It is your responsibility to ensure that your enrolment is correct - you can check your enrolment through the
eStudent option on OASIS, where you can also print an Enrolment Advice.
Further Assessment Student Eligibility:
A student is eligible for consideration for further assessment if they:
l Are enrolled in a unit within their first 200 credit points of study in their course OR in a unit in their final
study period of a course; and
l Have attempted all required assessment tasks in the unit;
l Have not been found guilty of academic misconduct in the unit.
Please note, Further Assessment are granted by the Board of Examiners.

Enrolment
It is your responsibility to ensure that your enrolment is correct - you can check your enrolment through the
eStudent option on OASIS, where you can also print an Enrolment Advice.
Student Rights and Responsibilities

It is the responsibility of every student to be aware of all relevant legislation, policies and procedures relating to
their rights and responsibilities as a student. These include:
l the Student Charter

l Values and Signature Behaviours
l the University's policy and statements on plagiarism and academic integrity
l copyright principles and responsibilities
l the University's policies on appropriate use of software and computer facilities
Information on all of the above is available through the University's "Student Rights and Responsibilities" website
at: students.curtin.edu.au/rights.

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Student Equity
There are a number of factors that might disadvantage some students from participating in their studies or
assessments to the best of their ability, under standard conditions. These factors may include a disability or
medical condition (e.g. mental illness, chronic illness, physical or sensory disability, learning disability), significant
family responsibilities, pregnancy, religious practices, living in a remote location or another reason. If you believe
you may be unfairly disadvantaged on these or other grounds please contact Student Equity at eesj@curtin.edu.au
or go to http://eesj.curtin.edu.au/student_equity/index.cfm for more information
You can also contact Counselling and Disability services: http://www.disability.curtin.edu.au or the Multi-faith
services: http://life.curtin.edu.au/health-and-wellbeing/about_multifaith_services.htm for further information.
It is important to note that the staff of the university may not be able to meet your needs if they are not informed
of your individual circumstances so please get in touch with the appropriate service if you require assistance. For
general wellbeing concerns or advice please contact Curtin's Student Wellbeing Advisory Service at:
http://life.curtin.edu.au/health-and-wellbeing/student_wellbeing_service.htm
Recent unit changes

Students are encouraged to provide unit feedback through eVALUate, Curtin's online student feedback system.
For more information about eVALUate, please refer to evaluate.curtin.edu.au/info/.
To view previous student feedback about this unit, search for the Unit Summary Report at
https://evaluate.curtin.edu.au/student/unit_search.cfm. See
https://evaluate.curtin.edu.au/info/dates.cfm to find out when you can eVALUate this unit.
Recent changes to this unit include:

We welcome feedback as one way to keep improving this unit. Students are encouraged to provide unit
feedback through eVALUate, Curtin's online student feedback system (see evaluate.curtin.edu.au/info/). Recent
changes to this unit include:
1. Improved iLecture functionality; 2. A text customised to the Auditing unit; 3. Inclusion of two individual written
assessments addressing the attributes of disciplinary knowledge and ethical reasoning; and 4. Reduced weightage of the
final exam towards the overall mark. See evaluate.curtin.edu.au to find out when you can eVALUate this unit.

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Program calendar
Program Calendar – Semester 2 2018
Lecture topics and workshop questions are selected from the required text.
Australian Auditing Standards (ASAs), Auditing and Assurance Standards (AUSs), the
Code of Ethics for Professional Accountants (APES 110), Guidance Statements (GSs),
the Standards on Review Engagements (ASREs) and the Standards on
Assurance Engagements (ASAEs) are located in the CAANZ Auditing, Assurance
and Ethics Handbook.

Week Begin Lecture/ Pre- Tutorial Prescribed
Date readings Auditing
Seminar Standards
1. 30 July Assurance and auditing: an Chapters No questions to prepare but to attend ASQC 1

overview 1&2 workshop for unit familiarisation. ASA 101, 200, 220,
315 & 700
Audit regulation, structure of
the profession and auditor’s APES 210 & 320
liability ASAE 3000
2. 6 Ethics, independence and Chapter 3 RQ* 1.2, 1.11 ASQC 1

August corporate governance ASA 102, 200 & 240

APES 110 & 320
DP** 1.14, 1.15, 2.21
3. 13 Overview of elements of the Chapter 4 RQ 3.4, 3.6, 3.7 ASA 200, 230, 315,

August financial reporting audit 320, 330, 450, 500,
501, 540, 580, 600 &
process
DP 3.17, 3.25 620
GS 011
Planning, understanding the RQ 4.4, 4.7, 4.9 ASQC 1

4. 20 Chapter 5
entity and evaluating business
August ASA 210, 220, 300,
risk
315, 330, 510, 520 &
DP 4.17, 4.19, 4.25 710
APES 110, 305 &
320
5. 27 Tuition Free Week

August
Assessing inherent risk and RQ 5.3, 5.11 ASA 200, 240, 250,

6. 3 Sept Chapter 6
other specific business risks 300, 315, 330, 550 &
570

DP 5.16, 5.27
Case Study 1 due by
03/09/2018 (Monday) 6PM
7. 10 Sept Understanding and assessing Chapter 7 RQ 6.1, 6.9, 6.10 ASA 315, 402 & 610
internal control DP 6.15, 6.26
Mid Semester Exam on
15/09/2018 (Saturday)
1.30PM
Tests of controls RQ 7.7, 7.8 ASA 315, 330, 402

8. 17 Sept Chapter 8
& 500

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DP 7.16, 7.18
Tuition Free Week

9. 24 Sept
Substantive tests of RQ 8.6, 8.8 ASA 315, 330, 500,

10. 1 Oct Chapter 9
transactions and balances – 501, 505, 520, 540,
cash, sales, purchases and 560 & 620
inventory system
GS 016
DP 8.19, 8.20
Substantive tests of ASA 315, 330, 500,

11. 8 Oct Chapter 9
transactions and balances – 501, 505, 520, 540,
accounts payable, payroll, RQ 9.5, 9.8 560 & 620
non-current assets/liabilities,

owners’ equity
DP 9.22, 9.25 GS 016
12. 15 Oct Completion and review Chapter RQ 9.9, 9.11 ASA 320, 450, 500,
11 520, 540, 550, 560,
570, 580 & 720
DP 9.27, 9.28
13. 22 Oct The auditor’s reporting Chapter RQ 11.4, 11.13 ASA 101, 260, 265,
obligations 12 450, 570, 700, 701,

705, 706, 710 & 720
Case Study 2 due by DP 11.19, 11.27
22/10/2018 (Monday) 6PM GS 006 & 010
RQ 12.6, 12.7
14. 29 Oct Revision lecture

DP 12.22, 12.23
15. 5 Nov Study Week
16. 12 Nov Examination Week 1
17. 19 Nov Examination Week 2
RQ* = Review Questions

DP** = Discussion Problems and Case Studies
IMPORTANT: In order to assist you with developing a study plan, please note that, in terms
of estimated work time per week, reading/lecture preparation requires an average of 3
hours, lecture/workshop attendance an average of 3 hours and completion of
workshop questions and revision an average of 4 hours. This potentially requires
you to allocate an average of 10 hours per week for ACCT3000 Auditing. Depending on
your ability and academic background, you may need to devote more or less time to
this unit than the hours shown.


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ACCT3000 Auditing Semester 2 2018 Miri Sarawak Campus INT

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ACCT3000 Auditing Semester 2 2018 Miri Sarawak Campus INT

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Faculty of Business and Law 

Unit study package code: ACCT3000 

Co-requisite units: Nil

Anti-requisite units: Nil

Result type: Grade/Mark

Administrative contact: Name: Ms Eveline Indra

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Unit Learning Outcomes

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through the assurance of learning processes in each unit.

4 Prepare and justify an audit opinion for a given set of circumstances

Curtin's Graduate Attributes

Apply discipline knowledge Thinking skills Information skills

Learning how to learn

International perspective Cultural understanding Professional Skills

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l PowerPoint slides for each workshop lecture;

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Detailed information on assessment tasks

1. A mid-semester exam will be completed by you on 15/09/2018 (Saturday) commencing at 1.30 pm.

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Fair assessment through moderation

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Reasonable adjustments for students with disabilities/health circumstances likely to impact on

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Academic Integrity (including plagiarism and cheating)

Information and Communications Technology (ICT) Expectations

l Using Blackboard, the I Drive and Back-Up files

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Please note, Further Assessment are granted by the Board of Examiners.

Student Rights and Responsibilities

l the Student Charter

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Recent unit changes

Recent changes to this unit include:

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1. 30 July Assurance and auditing: an Chapters No questions to prepare but to attend ASQC 1

2. 6 Ethics, independence and Chapter 3 RQ* 1.2, 1.11 ASQC 1

3. 13 Overview of elements of the Chapter 4 RQ 3.4, 3.6, 3.7 ASA 200, 230, 315,

Planning, understanding the RQ 4.4, 4.7, 4.9 ASQC 1

5. 27 Tuition Free Week

Assessing inherent risk and RQ 5.3, 5.11 ASA 200, 240, 250,

Tests of controls RQ 7.7, 7.8 ASA 315, 330, 402

Tuition Free Week

Substantive tests of RQ 8.6, 8.8 ASA 315, 330, 500,

Substantive tests of ASA 315, 330, 500,

15. 5 Nov Study Week

16. 12 Nov Examination Week 1

17. 19 Nov Examination Week 2

RQ* = Review Questions

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