Current Developments in Auditing Research - ACCT5909


	Faculty: Australian School of Business
	School: School of Accounting
	Course Outline: ACCT5909 Course outline
	Campus: Kensington Campus
	Career: Postgraduate
	Units of Credit: 6
	EFTSL: 0.12500 (more info)
	Indicative Contact Hours per Week: 3
	Equivalent: ACCT4809
	CSS Contribution Charge:Band 3 (more info)
	Tuition Fee:See Tuition Fee Schedule
	Further Information: See Class Timetable

Description

An examination of current areas of research in auditing and substantive studies in each area. The following topics will be considered: theory about auditing; overview of audit research; nature of audit work; agency theory and the existence of the audit function; human information processing in auditing; audit teams and the review process; experience and expertise; independence; audit fees and other service fees; effect of the audit report; and future development in audit theory & research.