Handbook 1996 : Faculty of Economics and Commerce (Volume 3 page 192)
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306-465 Advanced Auditing

Year 4 Accounting.

Credit points: 12.5

Coordinator: Mrs C. Jubb

Prerequisite: 306-301 Financial Accounting, 306-304 Auditing

Contact: One 3-hour seminar per week

Timetable: First semester

Objectives:

On completion of this subject, a student should:

• have developed an understanding of how auditing practice and theory at both the macro and micro levels influence audit quality;
• be able to apply alternative paradigms to explain behaviour as it relates to auditing;
• have developed an understanding of and be able to critically assess the research designs and methods used in the auditing literature;
• be able to develop research ideas that may result in contributions to the auditing literature and which may be used in honours projects, research essays or theses for higher degrees.

Content:

This subject involves an appraisal of the theoretical and empirical literature relating to auditing. In so doing, it draws extensively, but not exclusively, on studies carried out within the costly contracting (agency), capital market and behavioural paradigms. It commences with an examination of the demand for and supply of auditing (and related) services at the market level, progressing to analysis of the same forces at the public accounting firm level. A brief examination of the impact of the profession at the market, firm and individual level is then made before examining, in some depth, research involving individual auditor judgement.

Assessment:

Seminar participation (10%); an assignment of no more than 8,000 words (40%); a 3-hour final examination or equivalent (50%).

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Handbook 1996 : Faculty of Economics and Commerce (Volume 3 page 192)

Status:          Official 1996
Date created:    Oct  9 1995
Last modified:   Oct  9 1995
Authorised by:   Academic Registrar
Email enquiries: Course_Information@registrar.unimelb.edu.au

Copyright © University of Melbourne 1995,1996.