ACC3600 Auditing and assurance
Faculty of Business and Economics
ACC3600 Auditing and assurance is a level 3, 6-credit-point, undergraduate unit from the Faculty of Business and Economics, offered in 2025 in Semester 1 and Semester 2 at Clayton. It needs ACC2100, ACF2100, ACB2120, ACW2120 or ACX2100.
- Credit points
- 6
- Offered in 2025
- Semester 1, Semester 2
- Clayton
- Assessment
- Exam 80%
- and 3 other tasks
- Workload
- 144 hours
- per semester
This is the 2025 handbook entry. See the 2027 entry.
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Requisites
Before ACC3600
Prerequisites
Pass these before you enrol.
Prohibitions
You can't enrol if you have passed any of these.
After ACC3600
No unit lists ACC3600 as a prerequisite in the 2025 handbook.
Enrolment rules
To be successful in this unit, background knowledge and application of maths is required at the equivalent of VCE Year 12 Higher level. You may have satisfied this by completing relevant prerequisite unit/s, or you have covered relevant topics in your final years of secondary study. You should self-assess your maths competency prior to enrolling in this unit.
Equivalent units
The same content under another code. Only one of them counts.
Overview
This unit encompasses the nature and purpose of audit and assurance services and the regulatory and professional environment in which they operate. You will apply professional, ethical and legal requirements stemming from the assurance framework and applicable auditing pronouncements to real-world scenarios.
Offerings in 2025
| Teaching period | Campus | Mode |
|---|---|---|
| First semester | Clayton | On campus |
| Second semester | Clayton | On campus |
Assessment
- Within semester assessment60%
- Examination40%
- Written15%
- Project45%
- Examination40%
Learning outcomes
When you finish this unit, you should be able to:
- 1
critically evaluate the demand for audit and assurance services within Australia and worldwide
- 2
assess the regulatory ethical and professional requirements applicable to assurance services
- 3
design appropriate audit strategies and procedures using the assurance framework
- 4
assess the appropriateness of evidence gathered and conclusions reached using professional judgement and reliable source frameworks
- 5
examine the auditor's role in identifying and reporting frauds and errors in financial statement audits
- 6
apply critical thinking, problem-solving and communication skills to resolve ethical dilemmas and professional issues faced by audit practitioners.
Workload and teaching
- Tutorials24 hours
- Lectures12 hours
- Teaching approachProblem-based learning
- Teaching approachActive learning
- Teaching approachCase-based teaching
Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. You are expected to complete all pre-class activities prior to your scheduled class, and post-class activities should be completed after your scheduled class. Learning activities may include a combination of teacher directed, peer directed and online engagement activities.
This unit includes problem-based learning approaches, where you engage in research, integrate theory and practice and apply knowledge and skills to develop viable solutions in response to a problem or set of problems.
This unit engages you in actively applying your knowledge, skills and attributes in interactive, collaborative and reflective activities.
This unit includes case-based teaching, where you apply their knowledge and engage in analytical and reflective thinking to solve complex contextual scenarios. Activities are often designed so that there is not one clear answer, but you need to work together to examine, analyse and make decisions to resolve the situation.
Learning resources
Required resources
Moroney, R., Campbell, F. and Hamilton, J. (2020). Auditing: A Practical Approach, 4th Edition. Milton, Australia: Wiley.
Interactive E-Text is available from the publisher Link: https://www.wileydirect.com.au/buy/auditing-a-practical-approach-4th-edition/
Technology resources
There may be an additional cost associated with purchasing a physical and/or virtual calculator. Specific details will be provided in the Learning Management System by commencement of Orientation week.
Where it fits
ACC3600 is part of 2 areas of study in the 2025 handbook.
Contacts
- Chief Examiners
- Associate Professor Gladys Lee
- Associate Professor Joey Huang
Common questions
What are the prerequisites for ACC3600?
You need ACC2100, ACF2100, ACB2120, ACW2120 or ACX2100 before you enrol. Enrolment rules also apply.
When is ACC3600 offered?
In 2025, ACC3600 runs in Semester 1 and Semester 2 at Clayton.
How much work is ACC3600?
The handbook expects about 144 hours of study across the semester. No students have rated its difficulty yet.
Does ACC3600 have an exam?
Yes. The exam is worth 80% of the final mark, alongside 4 other tasks.
Which majors and minors include ACC3600?
ACC3600 is part of Accounting.