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 2025 in Semester 1 and Semester 2 at Malaysia. It needs ACF2100, ACW2120, ACB2120 or ACC2100 and unlocks 1 unit.
- Credit points
- 6
- Offered in 2025
- Semester 1, Semester 2
- Malaysia
- Assessment
- Exam 100%
- 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 ACW3620
Prerequisites
Pass these before you enrol.
Prohibitions
You can't enrol if you have passed any of these.
After ACW3620
1 unit list ACW3620 as a prerequisite or corequisite.
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 2025
| Teaching period | Campus | Mode |
|---|---|---|
| First semester | Malaysia | On campus |
| Second semester | Malaysia | On campus |
Assessment
- Within semester assessment50%
- Examination50%
- Written35%
- Quiz / Test15%
- Examination50%
Learning outcomes
When you finish this unit, you should be able to:
- 1
analyse the role, limitations, and demands for audits and auditors following professional, ethical and legal standards in modern corporate society
- 2
evaluate the auditor's role in corporate governance with particular emphasis on the detection and reporting of fraud and error
- 3
critically assess and recommend appropriate level of assurance services using key assurance frameworks, audit planning processes and evidence gathering procedures to form an audit opinion
- 4
apply critical thinking to individual and/or group activities on auditing and assurance services.
Workload and teaching
- Tutorials24 hours
- 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 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 your 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.
Where it fits
ACW3620 is part of 1 area of study in the 2025 handbook.
Contacts
- Chief Examiners
- Dr Siew Eu-Gene
Common questions
What are the prerequisites for ACW3620?
You need ACF2100, ACW2120, ACB2120 or ACC2100 before you enrol.
What can I take after ACW3620?
ACW3620 is a prerequisite or corequisite for 1 unit, including ACW3900.
When is ACW3620 offered?
In 2025, 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 100% of the final mark, alongside 4 other tasks.
Which majors and minors include ACW3620?
ACW3620 is part of Accountancy.