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ACTP311 Auditing Practice

The nature and purpose of auditing, regulatory and professional requirements, audit procedures, the audit report.

This paper covers the nature and purpose of auditing and the regulatory and professional environment in which it operates. The paper provides coverage of the assumed knowledge required for the Chartered Accountants of Australia and New Zealand (CAANZ) CA Program Audit and Assurance technical module.

Paper title Auditing Practice
Paper code ACTP311
Subject Accounting
EFTS 0.1500
Points 18 points
Teaching period First Semester
Domestic Tuition Fees (NZD) $846.30
International Tuition Fees (NZD) $4,073.10

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Prerequisite
One 200-level ACCT paper and 90 further points from Commerce Schedule C
Restriction
ACTP 301, ACTP 411
Schedule C
Commerce
Contact
Mr Phil Sinclair (Crowe Horwath) phil.sinclair@crowehorwath.co.nz
Teaching staff
Mr Phil Sinclair and Ms Maree McGregor
Teaching Arrangements
This paper is taught through lectures and tutorials.
Textbooks
Modern Auditing and Assurance Services - 6th Edition / Leung (e-Text )

New Zealand Institute of Chartered Accountants - Auditing and Assurance Standards - individual auditing standards are available from the XRB website at no cost.
Course outline
View the course outline for ACTP 311
Graduate Attributes Emphasised
Critical thinking, Self-motivation.
View more information about Otago's graduate attributes.
Learning Outcomes
  • Identify and explain the nature and purpose of auditing
  • Explain the regulatory and professional requirements of auditors
  • Discuss the auditing process and the role of auditing standards

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Timetable

First Semester

Location
Dunedin
Teaching method
This paper is taught On Campus
Learning management system
Blackboard

Lecture

Stream Days Times Weeks
Attend
L1 Monday 08:00-08:50 9-16, 18-22
Wednesday 08:00-08:50 9-16, 18-22

Tutorial

Stream Days Times Weeks
Attend one stream from
T1 Monday 18:00-18:50 12, 14, 16, 19, 21
T2 Monday 18:00-18:50 12, 14, 16, 19, 21
T3 Tuesday 18:00-18:50 12, 14, 16, 19, 21
T4 Tuesday 18:00-18:50 12, 14, 16, 19, 21
T5 Thursday 18:00-18:50 12, 14, 16, 19, 21