ACC321 Auditing and Professional Practice

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ACC321 Auditing and Professional Practice


An auditor’s role is to objectively scrutinise a company’s financial statements and provide an opinion as to whether the statements are truthful. The audit function is essential for investor confidence and rational market performance. This course provides you with a detailed understanding of the audit function. It focuses on the major issues associated with financial report audits, including: audit planning, audit evidence, tests of controls and substantive testing. It also provides an overview of the regulatory environment affecting the profession and relevant ethical and legal liability issues for auditors.

Other information

Semester of offer*:
  • Fraser Coast: Semester 2
  • Gympie: Semester 2
  • Sunshine Coast: Semester 2
  • South Bank: Semester 2
  • Caboolture: Semester 2
Student contribution band:
Band 3
Census date:
Academic Calendar

* Semester of offer is subject to change.

Course outline

ACC321 Course Outline Semester 2, 2019 (PDF 246KB)

Students enrolled in this course should check the course Blackboard site to ensure that they are accessing the most recent approved version of the course outline.

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