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Unit (2020)

Information on this page, including unit offerings, is from the 2020 academic year.

Auditing (MBS680)

Organisational Unit Business
Credit Points 3
Availability MURDOCH: S1-internal, S1-external, S2-internal
KAPLAN-SGP: TJA-internal, TMA-internal
Teaching Timetables Murdoch S1
Murdoch S2
Description The objective of the unit is to develop a theoretical and legal background to the role and responsibilities of the auditor and the audit process. Topics include the scope and limitations of the audit; the legal background to audit responsibilities and duty of care; auditing standards; accepting and planning audit engagements; evaluating audit risk; internal control; audit evidence; audit procedures and audit reports.
Unit Learning Outcomes Upon successful completion of this unit students will be able to:
LO1: Demonstrate advanced knowledge of the key concepts of auditing and the role of the external auditor.
LO2: Apply the principles of auditing to develop audit opinions based on audit findings.
LO3: Exhibit effective verbal, written, digital, and team interpersonal skills in working with stakeholders in a
variety of contexts
LO4: Analyse current issues affecting the external audit environment - both national and international.
LO5: Employ individual and team learning strategies that promote intentional learning and
LO6: Evaluate the auditor's responsibilities to clients, third parties and society with reference to case law,
statutory requirements and relevant professional pronouncements.
Timetabled Learning Activities 2.5 hour seminar per teaching week for South Street Campus
All offerings of this unit include the equivalent of 30 hours of structured learning.
Unit Learning Experiences The unit is delivered using the seminar format (comprising lectures and workshop discussions). This is
enhanced by self directed learning to further develop skills and application of knowledge to practical and
current issues.
Assessment Workshop Participation 15%
Mid-Semester Test 20%
Group Presentation 15%
Final Exam 50%
Prerequisites MBS513/MBS539 Accounting for Managers; MBS544 Accounting Processes
Exclusions Students who have successfully completed MBS634 Auditing may not enrol in this unit for credit.
Previously 2013: MBS634
Appears in these Courses/Majors:
see individual structures for context
Master of Professional Accounting (Advanced) (MPA(Adv))
Master of Professional Accounting (MPA)
Internet Access RequirementsMurdoch units normally include an online component comprising materials, discussions, lecture recordings and assessment activities. All students, regardless of their location or mode of study, need to have access to and be able to use computing devices with browsing capability and a connection to the Internet via Broadband (Cable, ADSL or Mobile) or Wireless. The Internet connection should be readily available and allow large amounts of data to be streamed or downloaded (approximately 100MB per lecture recording). Students also need to be able to enter into online discussions and submit assignments online.


Unit Coordinator
Dr Sandra Ho
Lecturer in Accounting

Murdoch Campus
t: 9360 7531
e: Sandra.Ho@murdoch.edu.au
o: 512.2.030 - Murdoch Business School, Murdoch Campus
Unit Contacts

MURDOCH: S1-External
MURDOCH: S1-Internal
Dr Sandra Ho
Lecturer in Accounting

Murdoch Campus
t: 9360 7531
e: Sandra.Ho@murdoch.edu.au
o: 512.2.030 - Murdoch Business School, Murdoch Campus

Miss Mellisa Lewis
Lecturer In Accounting

Murdoch Campus
t: 9360 2155
e: m.lewis@murdoch.edu.au
o: 512.2.011 - Murdoch Business School, Murdoch Campus

MURDOCH: S2-Internal
No contacts found
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