ACCT692 Advanced Audit and Assurance
Teaching Organisation 3 hours per week for twelve weeks or equivalent.
This unit provides practical and technical knowledge for students to understand the nature and diversity of audit and assurance engagements, in particular, audit and assurance processes, the methodologies and procedures, and ethical aspects of audit practice and engagement. It also examines the objectives of assurance engagements and current and future developments in assurance engagements from an international perspective. The environments within which the auditor or assurance practitioner operates and the respective roles of the private and public sector auditors and internal audit are also addressed.