ACTP311 Auditing Practice

Overview

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

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 (Findex NZ Limited / Crowe)
phil.sinclair@crowe.nz

Teaching staff

Mr Phil Sinclair (Findex NZ Limited / Crowe)
phil.sinclair@crowe.nz

Teaching Arrangements

This paper is taught through lectures and tutorials.

Textbooks

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

Assessment details

Tutorials (15%)

Terms Test (15%)

Final examination (70%)

Timetable