Auditing

About this subject

• What you'll learn

  Upon completion of this subject, students will be able to:

  1. demonstrate an advanced and integrated understanding of auditing practice with depth in audit procedures and apply this to financial statements;
  2. use a range of cognitive, communication and research skills to investigate, analyse, synthesise and reflect critically on relevant concepts and professional decisions in auditing;
  3. work collaboratively to plan and execute tasks to enhance professional knowledge and skills and reflect on their own performance in the group setting;
  4. demonstrate an advanced knowledge of the ethical and legal obligations of the auditor, the societal roles and responsibilities of the auditor;
  5. apply research skills to undertake a critical literature review; and
  6. demonstrate an advanced knowledge of the issues associated with sample selection.

• Topics covered

• Description

• Assessments

• Textbooks

• About University of New England

Entry requirements

Part of a degree

To enrol in this subject you must be accepted into one of the following degrees:

Core

• UNE-MPA-MAS-2025 - Master of Professional Accounting

Elective

• UNE-MPA-GCE-2025 - Graduate Certificate in Accounting

Prior study

You must either have successfully completed the following subject(s) before starting this subject, or currently be enrolled in the following subject(s) in a prior study period; or enrol in the following subject(s) to study prior to this subject:

• UNE-AFM406-Introductory Accounting

Please note that your enrolment in this subject is conditional on successful completion of these prerequisite subject(s). If you study the prerequisite subject(s) in the study period immediately prior to studying this subject, your result for the prerequisite subject(s) will not be finalised prior to the close of enrolment. In this situation, should you not complete your prerequisite subject(s) successfully you should not continue with your enrolment in this subject. If you are currently enrolled in the prerequisite subject(s) and believe you may not complete these all successfully, it is your responsibility to reschedule your study of this subject to give you time to re-attempt the prerequisite subject(s).

Others

Candidature in the Graduate Certificate in Accounting or the Master of Professional Accounting.
To enrol in this subject you will need to pass the Prerequisite/s. Please note as UNE results are released after the close of enrolment date, your enrolment into this subject will be withdrawn if you do not pass the prerequisite subject/s.

Additional requirements

• Equipment requirements - Headphones or speakers (required to listen to lectures and other media). Headset, including microphone (highly recommended). Webcam (may be required for participation in virtual classrooms and/or media presentations).
• Software requirements - It is essential for students to have reliable internet access in order to participate in and complete your units, regardless of whether they contain an on campus attendance or intensive school component. For additional information please visit UNE Hardware Requirements: https://www.une.edu.au/current-students/support/it-services/hardware
• Other requirements -

  Textbook requirements:
  Textbook information is not available until approximately 8 weeks prior to the commencement of the Teaching period.
  Students are expected to purchase prescribed material.
  Textbook requirements may vary from one teaching period to the next.
  Where calculators are permitted in examinations, it must be selected from an approved list, which can be accessed from the Further Information link below.
  Further information

Study load

0.125 EFTSL

This is in the range of 10 to 12 hours of study each week.

Equivalent full time study load (EFTSL) is one way to calculate your study load. One (1.0) EFTSL is equivalent to a full-time study load for one year.

Find out more information on Commonwealth Loans to understand what this means to your eligibility for financial support.