ACW3620 Assurance and audit services
Faculty of Business and Economics
ACW3620 Assurance and audit services is a level 3, 6-credit-point, undergraduate unit from the Faculty of Business and Economics, offered in 2021 in Semester 1 and Semester 2 at Malaysia. It needs ACB2120, ACC2100, ACF2100 or ACW2120.
- Credit points
- 6
- Offered in 2021
- Semester 1, Semester 2
- Malaysia
- Assessment
- Exam 60%
- and 1 other task
- Workload
- 144 hours
- per semester
This is the 2021 handbook entry. See the 2027 entry.
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Requisites
Before ACW3620
Prerequisites
Pass these before you enrol.
Prohibitions
You can't enrol if you have passed any of these.
After ACW3620
No unit lists ACW3620 as a prerequisite in the 2021 handbook.
Equivalent units
The same content under another code. Only one of them counts.
Overview
Overview of auditing, the auditor's legal liabilities, audit process and evidence, the concepts of materiality and risks, study and evaluation of internal control, EDP auditing, audit sampling techniques, the test of transactions cycles and the verification of account balances, auditors reports, and internal and operational auditing.
Offerings in 2021
| Teaching period | Campus | Mode |
|---|---|---|
| First semester | Malaysia | On campus |
| Second semester | Malaysia | On campus |
Assessment
- Within semester assessment40%
- Examination60%
Learning outcomes
When you finish this unit, you should be able to:
- 1
demonstrate an understanding of the role, limitations and demand for audits in modern corporate society including the auditor's professional, ethical and legal obligations
- 2
examine the auditor's role in corporate governance with particular emphasis on the detection and reporting of fraud and error
- 3
describe the assurance framework, and apply planning processes and evidence gathering procedures that are used by auditors to form an audit opinion
- 4
apply critical thinking, problem solving and presentation skills to individual and / or group activities dealing with auditing and assurance and demonstrate in an individual summative assessment task the acquisition of a comprehensive understanding of the topics covered by ACW3620.
Workload and teaching
- Teaching approachCase-based teaching
- Teaching approachActive learning
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. The unit requires on average three/four hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.
Where it fits
ACW3620 is part of 1 area of study in the 2021 handbook.
Contacts
- Chief Examiners
- Dr Chee Ghee Teh
- Dr Shyamala Dhoraisingam
Common questions
What are the prerequisites for ACW3620?
You need ACB2120, ACC2100, ACF2100 or ACW2120 before you enrol.
When is ACW3620 offered?
In 2021, ACW3620 runs in Semester 1 and Semester 2 at Malaysia.
How much work is ACW3620?
The handbook expects about 144 hours of study across the semester. No students have rated its difficulty yet.
Does ACW3620 have an exam?
Yes. The exam is worth 60% of the final mark, alongside 1 other task.
Which majors and minors include ACW3620?
ACW3620 is part of Accountancy.