ACX4050 Issues in auditing and assurance
Faculty of Business and Economics
ACX4050 Issues in auditing and assurance is a level 4, 6-credit-point, undergraduate and postgraduate unit from the Faculty of Business and Economics, offered in 2023 in Semester 1 at Caulfield. It has no prerequisites.
- Credit points
- 6
- Offered in 2023
- Semester 1
- Caulfield
- Assessment
- No exam
- 1 task
- Workload
- 144 hours
- per semester
This is the 2023 handbook entry. See the 2025 entry.
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Requisites
Before ACX4050
No prerequisites or corequisites besides the enrolment rules below.
After ACX4050
No unit lists ACX4050 as a prerequisite in the 2023 handbook.
Enrolment rules
You must be enrolled in course B3701 or B6002 to undertake this unit.
Overview
This unit considers both theoretical and professional issues relevant to the various participants to the audit process. The unit provides you with an overview of the nature of assurance and regulation of the audit profession, the economics of auditing, and the behavioural dimensions of auditing. Topics also include future directions for assurance services, fraud, internal control and corporate governance issues.
Offerings in 2023
| Teaching period | Campus | Mode |
|---|---|---|
| First semester | Caulfield | Block on |
Assessment
- Within semester assessment100%
Learning outcomes
When you finish this unit, you should be able to:
- 1
evaluate and contrast research paradigms in auditing and assurance research
- 2
describe and evaluate the range of methods of decision making in auditing
- 3
critically evaluate empirical research and identify major research questions in auditing and assurance including audit quality, internal control, fraud and corporate governance
- 4
apply critical thinking, problem solving and presentation skills in individual and/or group activities dealing with issues in auditing and assurance and demonstrate in individual summative assessment tasks the acquisition of a comprehensive understanding of the topics covered by ACX4050.
Workload and teaching
- Workshops36 hours
- Teaching approachEnquiry-based learning
- Teaching approachActive learning
- Teaching approachResearch activities
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.
This unit engages you in enquiry-based learning, where you will be encouraged to use your own knowledge to develop and engage in a process of enquiry, study and research to identify areas to be investigated and an approach to doing so.
This unit engages you in actively applying your knowledge, skills and attributes in interactive, collaborative and reflective activities.
This unit allows you to develop your research skills by engaging in structured inquiry using a systematic approach and discipline-specific methodologies.
Contacts
- Chief Examiners
- Dr Xinning Xiao
Common questions
What are the prerequisites for ACX4050?
ACX4050 has no prerequisites, but enrolment rules apply.
When is ACX4050 offered?
In 2023, ACX4050 runs in Semester 1 at Caulfield.
How much work is ACX4050?
The handbook expects about 144 hours of study across the semester. No students have rated its difficulty yet.
Does ACX4050 have an exam?
No. ACX4050 has 1 assessment task and no exam.