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6. Consider human behaviour as an element within the audit process, giving consideration http://www.szdhsjt.com/daixieEssay/daixieaozhouessay/ to the fusion framework. 7. Formulate and perform risk analysis, analytical and review processes and procedures in order to facilitate detection or refute existence of irregularities. 8. Demonstrate a working understanding of the fundamentals of information systems audit and the use of Generalised Audit Software (GAS) within the audit process. Subject Description This subject examines the contemporary risk and assurance approach to auditing, the collection and evaluation of audit evidence and the audit reporting process. The subject also develops an understanding of the legal environment in which the auditor works and focuses on the requirements of financial statement audit under the Corporations Law. In addition to this, the program introduces the use of computer assisted audit techniques and considers issues related to computer information systems audit. Commerce Purpose and Graduate Qualities Our Faculty Purpose is to inspire socially innovative commerce through research and teaching. Based on our purpose, our Faculty has five Graduate Qualities which we aim to progressively develop in our students through learning and teaching. Graduate Quality |