Current Developments in Auditing Research - ACCT4809

Faculty: Australian School of Business

School: School of Accounting

Course Outline: ACCT4809 Course Outline

Campus: Kensington Campus

Career: Undergraduate

Units of Credit: 6

EFTSL: 0.12500 (more info)

Indicative Contact Hours per Week: 3

Enrolment Requirements:

Prerequisite: Admission to BCom Degree at Honours level majoring in Accounting.

Equivalent: ACCT5909

CSS Contribution Charge: 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 and research.