ACCT300 Auditing and Assurance Services
Prerequisites ACCT100 Principles of Accounting
Teaching Organisation 4 hours per week for twelve weeks or equivalent.
Auditing and assurance services provide credence to published financial statements, and therefore are one of the major activities of the accounting profession. This unit introduces students to the concepts and practice of auditing, the way the profession has developed and how it addresses current business and social needs. Particular emphasis is placed on an appreciation of ethical standards and corporate governance issues in auditing, and the role auditors play in developing and reinforcing sound governance practices and processes.