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|
|Teaching period||First Semester|
|Domestic Tuition Fees (NZD)||$846.30|
|International Tuition Fees (NZD)||$4,073.10|
- One 200-level ACCT paper and 90 further points from Commerce Schedule C
- ACTP 301, ACTP 411
- Schedule C
- Mr Phil Sinclair (Crowe Horwath) firstname.lastname@example.org
- Teaching staff
- Mr Phil Sinclair and Ms Maree McGregor
- Teaching Arrangements
- This paper is taught through lectures and tutorials.
- 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