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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 0.15
Points 18 points
Teaching period Semester 1 (On campus)
Domestic Tuition Fees (NZD) $912.00
International Tuition Fees Tuition Fees for international students are elsewhere on this website.

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One 200-level ACCT paper and 90 further points from Commerce Schedule C
ACTP 301, ACTP 411
Schedule C

Mr Phil Sinclair (Findex NZ Limited / Crowe)

Teaching staff

Mr Phil Sinclair (Findex NZ Limited / Crowe)

Teaching Arrangements
This paper is taught through lectures and tutorials.

Audit & Assurance Services – 1st Edition
Authors: Philomena Leung, Paul Coram, Barry J. Cooper, Peter Richardson
Textbook with Interactive E-Text (ISBN): 9780730363477
Interactive E-Text (ISBN): 9780730354925
Print New Zealand CAANZ 2021 Pack (ISBN): 9780730394471

New Zealand Auditing and Assurance Standards Board – International Standards on Auditing (New Zealand) - 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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Semester 1

Teaching method
This paper is taught On Campus
Learning management system


Stream Days Times Weeks
A1 Monday 08:00-08:50 9-14, 16-22
Tuesday 17:00-18:50 22
Wednesday 08:00-08:50 9-14, 16-22
Thursday 17:00-18:50 22


Stream Days Times Weeks
Attend one stream from
A1 Monday 18:00-18:50 12, 16, 18-19, 21
A4 Tuesday 18:00-18:50 12, 16, 18-19, 21