ACCT20040  Auditing, Professional & Ethical Practice

This course deals with the examination of the auditing professional environment. It specifically addresses issues dealing with the auditing standards and practice statements, ethics, current developments and legal liability. The course also examines the influence of EDP on the auditor and the conduct of the audit. The course attempts to balance theory and practical aspects. Students are introduced to statistical and non-statistical sampling as well as audit methodology, planning and internal control. If you have recently completed studies in Auditing, Professional & Ethical Practice in an Australian undergraduate program, you are advised to seek substitution for this course if it is compulsory for your current program. Alternatively, if your program allows, you may seek exemption.