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. |
- 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): 9780730394471New 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
