These qualities have also been formulated to contribute to the UOW Graduate Qualities. Please note: this subject will not attempt to teach, practice or assess all of the Commerce graduate qualities. You can see how the Commerce and UOW Graduate Qualities are linked at http://www.uow.edu.au/commerce/current/UOW044279.html
Readings, References and Materials
Major Text(s)
Arens, A., Best, P., Shailer, G., Fielder, B., Elder, R., and Beasley, M. (2007) Auditing and Assurance Services in Australia, An Integrated Approach, Seventh Edition, Pearson Education Australia.
Auditing and Assurance Handbook (2008), please note that whilst hardcopy publications of the auditing standards are available via publishers including Pearson Education Australia, these standards are also available online via the Auditing and Assurance Standards Board website, at the following web address. http://www.auasb.gov.au/
Whilst it is mandatory for students to know the applicable auditing standards, students are not required to purchase the handbook given that the standards are available online.
Textbook details are available online from the University Bookshop at http://unishop.uow.edu.au/textbooks/
Recommended Background and Further Reading
A list of recommended readings will be available via the elearning site. It is recommended that students read these readings as it will provide additional information particularly with regards to the changing role and duties of auditors. Prior to the passing of CLERP 9, audits were very much a tick and check approach. After the implementation of CLERP 9, auditing standards now require auditors to audit for fraud and error within financial statements. Readings regarding this issue are included in the recommended readings to assist students in understanding the responsibilities that auditors carry regarding auditing for fraud.
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