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On successful completion of this course, students will be able to:

1	Explain the role of management in the preparation of financial reports.
2	Apply fundamental audit concepts.
3	Identify and evaluate material business risks in accordance with Auditing Standards.
4	Identify and test internal control procedures.
5	Identify research on significant auditing issues and current developments in auditing theory and practice.
6	Explain the role of auditing in society.

The prime delivery mode is through weekly lectures and tutorials. Lectures are up to one hour and fifty minutes total duration. Lectures are recorded

Tutorial classes of one hour duration commence in the second week of the semester. Tutorials are an important component of this course. Membership of tutorial classes is to be finalised by the end of the second week of semester.

The communication skills developed in tutorials by regularly participating in discussions are considered to be most important by the School, and are highly regarded by employers and professional bodies.

The University expects full-time students to devote a total of 48 hours per week to their studies. This means that for this course students are expected to commit approximately nine hours of private study, that is, study outside classes. Students in this course are expected to attend all lectures and tutorials through the term.

The following topics are covered in this course.

Introduction and overview

Ethics, Independence and Quality

Financial Statement Auditing

Client Evaluation and Audit Planning

Audit Risk Assessment

Materiality and Audit Evidence

Tests of Controls

Substantive Procedures and Sampling

Auditing Transactions and Balances

Completing the Audit

The Auditor's Report

The Auditor's Legal Liability

As this is a course in advanced accounting, you are expected to have a strong understanding of material covered in prior related courses. Accounting courses build on one another and so prior accounting studies inevitably are examinable in this course, e.g., Intermediate Financial Reporting; Accounting Systems and processes etc.

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Assessment task                Task Type                 Due                       Weighting                                Learning Outcome

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Mid-semester test              Individual                 TBD                          30%                                         1-6

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Final Exam                        Individual            Exam Period                   70%                                         1-6

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Mid-semester exam - 30%
This exam will cover materials discussed from week 1 to week 6.

Final exam - 70%
This exam will cover the whole course, accept for Ethics. It will comprise a range of different types of questions. The exam will be three hours. You need to obtain at least 50% on this exam to pass the course.

Presentation of Assignments
Students must retain a copy of all assignments submitted.
All individual assignments must be attached to an Assignment Cover Sheet which must be signed and dated by the student before submission.
All group assignments must be attached to an Assignment Cover Sheet which must be signed and dated by all group members before submission. All team members are expected to contribute approximately equally to a group assignment.
Lecturers/markers can refuse to accept assignments which do not have a signed acknowledgement of the University’s Policy on Plagiarism: http://www.adelaide.edu.au/policies/230/
Assignment Guidelines including Referencing Details

A copy of the Postgraduate Programs: Communication Skills Guide will have been given to you at the beginning of your program. This guide will assist you structure your assignments. A copy of the guide can also be downloaded from: http://www.adelaide.edu.au/professions/hub/downloads/Communication-Skills-Guide.pdf

This publication also provides guidelines on a range of other important communication skills including writing essays and management reports, making oral presentations etc.

In preparing any written piece of assessment for your postgraduate studies it is important to draw on the relevant ‘literature’ to support critical analysis. Also essential is to reference the literature used. Correct referencing is important because it identifies the source of the ideas and arguments that you present, and sometimes the source of the actual words you use, and helps to avoid the problem of plagiarism. (Further information on plagiarism is provided later in this course outline.)

The Harvard system is widely used in the Business School. Guidelines for the use of this style of referencing can be found in the Communication Skills Guide.

Further assistance with referencing is available from the Faculty’s Learning Support Advisors. The contact details are provided on page 6 of the Communication Skills Guide.

Late Assignment Submission
Students are expected to submit their work by the due date to maintain a fair and equitable system. Extensions will generally only be given for medical or other serious reasons. All requests for extensions must be emailed to the Lecturer-in-Charge of the course before the due date. Each request will be assessed on its merits. A late assignment (without prior arrangement) will be penalised by a 10% mark reduction for each day that it is late (including week-ends).

Examination Information
It is each student's responsibility to read the examination timetable. Misreading the timetable is not accepted as grounds for granting a replacement/additional (sup) exam.

University staff are not permitted to provide examination times to students over the telephone or in response to personal enquiries.

Examinations will be held only at the time and locations stated in the University’s Examination Timetable, so they may not be taken in another country. Students should not make any arrangements to be absent until after the replacement/additional (sup) exam period.