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    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.

    About this paper

    Paper title Auditing Practice
    Subject Accounting
    EFTS 0.15
    Points 18 points
    Teaching period Semester 1 (On campus)
    Domestic Tuition Fees ( NZD ) $937.50
    International Tuition Fees Tuition Fees for international students are elsewhere on this website.
    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


    Semester 1

    Teaching method
    This paper is taught On Campus
    Learning management system


    Stream Days Times Weeks
    A1 Monday 08:00-08:50 9-13, 15-22
    Wednesday 08:00-08:50 9-13, 15-22


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