ACC321 Auditing and Professional Practice

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ACC321 Auditing and Professional Practice


This course provides you with a detailed overview of auditing and professional practice. It commences with an introduction to assurance and auditing including changes in the audit profession and professional and regulatory organisations. Next there is discussion of professional ethics and legal liability issues for auditors. The remainder of the course focuses on the major issues associated with financial statement audits, including audit planning, audit evidence, tests of controls and substantive testing. You are provided with limited 'hands-on' experience by means of an audit case study.

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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