HI5026 Auditing and Assurance Services 代写
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HI5026 Auditing and Assurance Services 代写
HI5026 Auditing and Assurance Services T2 2017
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HOLMES INSTITUTE
FACULTY OF
HIGHER EDUCATION
HOLMES INSTITUTE
FACULTY OF HIGHER EDUCATION
POSTGRADUATE PROGRAM
SUBJECT OUTLINE
HI6026 AUDITING AND ASSURANCE SERVICES
TRIMESTER 2 / 2017
Holmes Institute is committed to providing the highest quality education
in a dynamic, student-centred learning environment. Holmes Institute fosters in its
students rational thought, intellectual integrity and social responsibility.
www.holmes.edu.au
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FACULTY OF HIGHER EDUCATION
Holmes Institute Faculty of Higher Education offers business courses that combine discipline-based excellence
with practical applications. The faculty operates on campuses in Melbourne, Sydney, Brisbane and Hong Kong.
The faculty offers a Bachelor of Business, a Bachelor of Professional Accounting, a Master of Professional
Accounting, a Master of Business Administration and a Graduate Diploma in Business. Details about the
members of the faculty can be found on the faculty’s home page at www.holmes.edu.au.
HOLMES INSTITUTE POSTGRADUATE PROGRAMS
At Holmes Institute, the Master of Business Administration, the Graduate Diploma in Business and the Master
of Professional Accounting offer domestic and international students the opportunity to study a set of
contemporary subjects in the field of business. These subjects prepare students for the challenges in business
environments of the 21st century. These programs emphasize the global and cross-cultural dimensions of
business. Teaching utilizes a combination of delivery methods and includes critical analysis and case study
methods. A combination of exams, case studies and company analysis are used in assessment.
The Masters’ programs of Holmes Institute focus on:
Developing career related capabilities
Emphasis on business numeracy and literacy
Managerial proficiency
The new economy
Leadership
Entrepreneurship
Social responsibility and ethics
SUBJECT OVERVIEW & RATIONALE
Welcome from the Subject Coordinator, Lucy Ferdous
Auditors play an extremely vital role in the current economic environment, with increasing responsibility for
market integrity. Understanding the significance of auditing, the role of the auditor and the skill base required
for the changing role is essential for any business or finance position. Therefore, the key objective of this
course is to provide you with a comprehensive guide to the essential principles and practices of auditing and
assurance services in Australia.
The principal aim of this course is to give you an enhanced understanding of the essential audit function, and
the practice of financial statement audits. This course places an emphasis on the fundamental and
independent role of the auditor and his impact on real world business and financial reporting functions. This
course will introduce students to key external auditing principles and procedures including objectives and
limitations of auditing. Students will also gain an appreciation of key issues relating to ethical and legal
considerations.
In particular, topics of the auditing & assurance services profession, planning & risk, tests of controls & details
and completion & communication are covered. Lots of case studies will be used and discussed in lectures and
tutorials so as to further enhance students to learn and develop problem solving skills.
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SUBJECT OBJECTIVES & LEARNING OUTCOMES
On completion of this subject you will be able to:
1. demonstrate an understanding of the reporting requirements of auditing standards
2. demonstrate an understanding of the auditor's professional, legal and ethical responsibilities to their clients and
third parties
3. identify the elements of the financial report audit process
4. understand the audit planning procedures, evaluate the business risk and assess the internal control
5. prepare auditing procedures for transactions and balances by conducting control and substantive tests
6. understand the auditor’s reporting obligations
SUBJECT ADMINISTRATION
Awards Duration Core/Elective Subject weight
GradDip, MBA, MPA 1 semester Elective 4 credit points
Mode of delivery On campus
Prerequisites HI5020 Corporate Accounting
Workload Students are expected to attend all classes
Delivery 2 hrs of lectures and 1 hr tutorial or equivalent
Independent study 5 hrs
CONTACT DETAILS
Subject Coordinator Lucy Ferdous Lferdous@holmes.edu.au
Lecturer Melbourne
Campus
Lucy Ferdous Lferdous@holmes.edu.au
Lecturer Sydney Campus Mainul Ahsan
Sudamathy V
MAhsan@holmes.edu.au
svaratharajah@my.holmes.edu.au
Lecturer Brisbane Campus Khokan Bepari
Rowena Raynor
KBepari@holmes.edu.au
rrayner@my.holmes.edu.au
Lecturer Gold Coast
Campus
Eflinna Cross ECross@my.holmes.edu.au
Students please note:
Holmes Institute provides each student with a Holmes webmail. Faculty and Administrative staff can only
communicate with you using your Holmes Institute mail address. Emails from private and/or business email
accounts cannot be used and may not be answered.
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CONSULTATION TIMES*
Please check with your lecturer
Monday Tuesday Wednesday Thursday Friday
Melbourne Campus TBA
Sydney Campus TBA
Brisbane Campus TBA
Gold Coast Campus TBA
*by appointment only
STUDENT ASSESSMENT
ASSESSMENT TYPE DUE DATE WEIGHT LEARNING OUTCOMES
Individual Assignment Week 6 20% 1 ,2 & 3
Class test Week 9 20% 1, 3, 4 & 5
Final Examination Exam period 60% 1, 2, 3, 4, 5 & 6
Class Tests
For subjects for which a class test is part of the assessments, you need to follow the instructions by your lecturer to
confirm any material allowed in the class test. You also need to follow any relevant announcement on Blackboard that
confirm the date/time and venue of the class test.
Final Examinations
Each trimester concludes with the final examinations that are held during a designated examination period. You are
expected to be present for the final examinations, which are held during Examination Week, the exact dates/times and
venues are announced via your Blackboard. For each subject you will be allocated a designated seat in one of the
examination venues. Your examination venue and seat will be confirmed by the end the teaching period of each
trimester via your Blackboard.
ASSESSMENT POLICY AND LATE PENALTY
To be eligible to pass this subject, students must complete all forms of assessment and demonstrate
achievement of the learning outcomes. All assignments must be submitted electronically using a word
processor, uploaded to Blackboard via Safe Assign. No hard copy of assignment will be accepted.
The assignment cover sheet must include the student/s name, number, subject code and subject name,
subject lecturer’s name, assignment due date and time of submission. All assignment must be submitted to
the designated Assignment Safe Assign final Submission link through Blackboard.
Submission deadlines are strictly enforced and late submission incurs penalties of 5 (five) % of the assessment
value per calendar day unless an extension and/or special consideration has been granted by the Subject
Coordinator prior to the assessment deadline . U nless an extension and/or special consideration has been
granted by the Subject Coordinator prior to the assessment deadline, no assessments are accepted after 14
calendar days of the due date or the end of the trimester for assessments due later in a trimester. Students
are requested to familiarize themselves with the Holmes Institute Assessment Policy located on the
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Blackboard Student Subject: HE-General Study Information (HGEN_HE) > General Information > Policies and
Procedures > Holmes Institute Student Assessment Policy v1.pdf.
VIEWING STUDENT GRADES AND ASSESSMENTS
Results, including the final grade, can be viewed via the Grade Centre on Blackboard. Results for all
assessments are usually published within two weeks of the due date of the assessment, and the final
examination respectively. Students who wish to appeal their mark for any assessment are advised to do so
within 14 days of the publication of results (please follow the procedures outlined in the Student Handbook).
Please note that students are eligible to view any of their assessments. For continuous assessments during
the teaching period, students need to contact their lecturer immediately after the publication of results. For
viewing of the final examination script, students need to complete the respective form (available on your
Blackboard) and pay the applicable administrative fee. The form needs to be submitted within 14 days of the
publication of the final/overall results. Please note that there is no review/remark option available for any
student assessments.
HI5026 Auditing and Assurance Services 代写
ACADEMIC MISCONDUCT AND PLAGIARISM
Holmes Institute views any forms of academic misconduct as most serious offences. Academic misconduct in
any form, including plagiarism, contract cheating and cheating in a class test or examination, is not tolerated
and will be dealt with according to the policies and procedures set out in the Holmes Institute Student
Handbook.
Plagiarism occurs when one uses another person’s ideas or manner of expressing them and passes them off
as one’s own work by failing to give appropriate acknowledgement (that is, referencing the source). It is
important that student reference their work appropriately. The Faculty of Higher Education at Holmes
Institute uses the Harvard style of referencing. A detailed guide to referencing can be found in the Student
Handbook and Resource Centres. It is expected that you will be familiar with the Harvard style of referencing.
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STANDARD GRADING SYSTEM AND DISTRIBUTION
GRADE LETTER RANGE
High Distinction HD 80% and above
Distinction D 70 – 79%
Credit CR 60 – 69%
Pass P 50 – 59%
Fail NN 0-45% (did not meet the standard required according
to the learning outcomes in the Subject Guide )
Faculty Pass* FP 46-49% (Awarded by Board of Examiners in
exceptional circumstances)
Supplementary Exam Granted (a
temporary grade)
NS Supplementary examination granted
Deferred Exam (a temporary
grade)
ND Officially Deferred examination
Fail NA Student did not submit any work according to the
schedule in the Subject Guide
Result Withheld RW Additional assessment and/or work required
Result Withheld WH Outstanding fees or non-return of Holmes Institute
materials
* This grade is sometimes referred to as a conceded pass at other institutions
Explanation of Letter Grade
HD Outstanding work which exhibits sophisticated understanding and critical synthesis, analysis and
evaluation of the subject matter. While the work utilizes opinions of others, judgements about the value of
the subject matter are made and drawn together in an organized whole. Gaps in the subject matter might
also be identified and the implications discussed.
D Substantial work of high quality, which demonstrates a clear understanding of the subject matter, in which
the relationship between the constituent elements are identified clearly and discussed with some level of
critical analysis. The work also applies abstract ideas in concrete situations.
CR Sound and competent work, which demonstrates a reasonable but not complete grasp of the subject
matter. The work utilizes recall and paraphrases the work of others concerning the subject matter. Some
basic level of critical analysis is evident. Originality in the work is rarely evident.
P Work that demonstrates a satisfactory engagement with the subject matter such that the student is said to
have a general understanding of the field. Provides an adequate basis for further study.
NN Did not meet the learning objective of the subject
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USE OF BLACKBOARD
Holmes Institute uses Blackboard Learn as its online learning platform. All students enrolled have access to
Blackboard and it is imperative that students log onto their Blackboard immediately after they enrol for the
trimester. Blackboard Learn allows students to view and download their lecture material, grades, important
announcements on their subjects and discussion rooms for selected subjects.
Please note that it is the student’s responsibility to check Blackboard on a regular basis. It is expected that
students will have viewed lecture materials and additional readings before class. All students are advised to
familiarize themselves with the use of Blackboard. Guides to Blackboard are available in the Resource Centre
on each campus. Should you have difficulties accessing and/or using Blackboard, please contact your lecturer
or the Holmes Institute Blackboard Helpdesk on: bbhelpdesk@holmes.edu.au.
USE OF RESOURCE CENTER AND PROQUEST
As part of their degree studies, students are expected to engage in additional research. Textbooks and
teaching materials available in the Resource Centre will be of use here. In addition, current students have
access to a range of electronic academic journals via ProQuest, which is accessible once you log into
Blackboard. Holmes Institute also supports students using Google Scholar.
Should you require any assistance with the use of ProQuest and/or online research, please contact your
lecturer and/or the Resource Centre staff on your campus.
STUDY SKILLS & ACADEMIC SUPPORT
Students who have difficulties with their studies and/or specific forms of assessment are encouraged to
contact their lecturer/tutor, academic mentor or the Student Engagement and Support Coordinator.
Holmes Institute offers regular Academic and Study Skills Workshops throughout the semester, which are
useful addressing important academic skills and are free for any student to attend. Students with insufficient
academic progress may be required to attend these workshops and sessions with the Academic Progress
Team.
Academic and Study Skills Workshops are offered throughout the trimester for essay writing, doing research
using ProQuest, giving business presentations, referencing and examination preparations. Announcements
are made on your Blackboard and on noticeboards on campus.
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DETAILED INFORMATION ON SUBJECT ASSESSMENTS
Item Due date Weighting Length
Individual Assignment
Week 6 20% 2,000 words
Class test based on topics 4-8 Week 9 20 %
One hour
Final Examination
This is a closed book examination. Details will be
provided to students by the lecturer in due course.
Exam week 60% 3 hours 10
minutes
SUBJECT RESOURCES
Prescribed Textbook (compulsory)
Gay, G. & Simnett, R. (2015), Auditing & Assurance Services in Australia, 6 th ed., McGraw-Hill Australia.
References
Kemp, S. (2016), Auditing, Assurance and Ethics Handbook 2016 Australia, John Wiley & Sons
Australia.
Leung, P., Coram, P., Cooper, B. & Richardson, P. (2014), Modern Auditing and Assurance Services, 6 th
ed., John Wiley & Sons Australia.
Beasley, M., Buckless, F., Glover, S. M. & Prawitt, D. F. (2011), Auditing Cases: An Interactive
Learning Approach, 5 th ed., Pearson Education Australia.
Students should also refer to CAANZ and CPAA websites for updates
LECTURE SCHEDULE/SYLLABUS
Wk Topics scheduled Assessment Tutorial Activities Chapters
1
Assurance and auditing: an overview
No Tutorial Chapter 1
2
Auditing Profession and Legal Liability
Tutorial 1 Chapter 2
3
Ethics, Independence and Corporate
Governance
Tutorial 2 Chapter 3
4
Financial report audit process, Materiality
and Audit Evidence
Tutorial 3 Chapter 4
5
Business Risk
Tutorial 4 Chapter 5
6
Inherent Risk
Individual
Assignment
Tutorial 5
Chapter 6
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7
Internal control and Test of Control
Tutorial 6 Chapter 7 and
Chapter 8
8
HI5026 Auditing and Assurance Services 代写
Substantive tests of transactions and
balances
Tutorial 7 Chapter 9
9
Audit sampling
Class test
Tutorial 8 Chapter 10
10
Completion and review
Tutorial 9 Chapter 11
11
The auditor’s reporting obligations
Tutorial 10 Chapter 12
12
Revision Week
Tutorial 11
Exam week*
* Note: Students must consult the Academic Calendar and Blackboard for the dates of the Examination Week.
FREQUENTLY ASKED QUESTIONS - FAQs
Do I need to obtain 50% in each assessment to pass a subject?
NO, in order to pass any subject, you need to meet two requirements, namely achieve an overall mark of 50
or more AND obtain at least 40% of possible marks in the final examination (hurdle or threshold
requirement). There is no hurdle or threshold requirement for assessments other than the final examination
though and you can still pass the subject if you got less than 50% in any assessment – excluding the final
examination.
I missed an assessment for a subject, do I now fail the subject?
Whilst Holmes Institute requires that you attempt all pieces of assessments prescribed for any subject, there
may be circumstances, where you can still pass a subject even if you have missed an assessment. When you
miss a class test due to medical reasons and you submit a medical certificate within three working days, for
example, you may be eligible to have the weight of the class test added to the final examination. Please see
the Student Handbook for details.
Can I view my assessments?
As a student, you are entitled to view any of your assessments, that is any assignment but also the class test
for any subject, and upon request/application also the final examination script. Please note that viewing any
assessment is an administrative process and no academic advice is given and students are neither allowed to
take pictures or notes of the assessment. Students are only allowed to view any assessment with an
administrator present, and for a limited period of time (please check the Student Handbook for details). Other
than assignments, the class test and examination script remains the property of Holmes Institute.
Where can I see my marks and grades?
All your results will be available via the Grade Centre on your Blackboard. You can access the results for each
subject in the respective folder. Please ensure that you familiarise yourself with the letter grades, especially
for the temporary grades of NS (supplementary examination awarded) and ND (deferred examination), which
can be found earlier in this subject outline.
I got a final result of 52/NS. Have I passed the subject?
NO, as the letter grade NS (supplementary examination awarded) indicates, you have not passed the subject,
but you have been awarded the opportunity to pass the subject if you successfully pass the supplementary
examination. Please familiarise yourself with the Supplementary Examination Policy in the Student Handbook.
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When do I need to attempt a NS/supplementary or ND/deferred examination?
If you have been awarded a supplementary (NS) or deferred (ND) examination, you are required to sit the
examination during the next examination period for these examinations, which is different from the final
examination period at the end of the teaching period each trimester.
I missed to sit for a NS/supplementary or ND/deferred examination, do I have to repeat the subject?
YES, if you do not attempt any supplementary or deferred examination during the designated examination
period, you will receive a Fail/NN grade and you have to repeat the subject.
I have a question about the subject material and/or assessments, who do I contact?
For any questions related to any subject you study, the first point of contact is always your lecturer. The
subject outline includes the contact details of each lecturer on each campus. Please ensure that you use your
Holmes Webmail for any email correspondence with your lecturer.
I did not submit my assignment by the due date, can I still submit and receive marks?
If you submit your assignment after the due date, penalties of 5% of the weight of the assignment apply per
day that you submit late. A maximum penalty of 50% applies. Your lecturer may not accept your assignment if
you submit later than 14 days after the due date. If you are late with your assignment, please contact your
lecturer.
I am not a member of a group for my group assignment. What do I do, can I submit individually?
If you work submit a group assignment individually, you may be penalized and only receive 50% of the mark
of your assignment. If you don’t have a group to work with, please urgently consult your lecturer.
I have problems with members in my group. What can I do, who do I contact?
Each group is required to manage its members and contributions. In exceptional circumstances, however, and
where initial negotiation attempts of the group members were unsuccessful, you should contact your
lecturer.
STUDENT ASSISTANCE
Studying at degree level, you may experience a number of difficulties and/or challenges. These might involve
academic, personal and/or professional issues. At Holmes Institute, we have a range of people who can help
you with various challenges. The following table identifies contact points should you require any support.
Although we may be able to help on the spot, please note that we can help best if you make an appointment.
Please use your Holmes webmail to communicate with staff at the institute at all times.
SUPPORT REQUIRED
WHO TO CONTACT
Information for Current Students Holmes Institute Student Handbook
Academic Probation / Mentoring Academic Mentors, Dean
Accommodation Holmes Institute Home Stay
Computers, Blackboard, Email IT and Blackboard Help Desk emails:
ithelpdesk@holmes.edu.au; bbhelpdesk@holmes.edu.au
Disability Needs Holmes Institute Campus Directors
Employment and Careers Career Development Team
Enrolment Registrar, Higher Education Coordinator on Campus
Exams Registrar, Higher Education Coordinator on Campus
Financial Issues Holmes Institute Campus Directors
Personal Issues Dean, Student Engagement and Support Team, Campus Director
Proquest Database Librarian on Campus
Study Skills Student Engagement and Support Team
Visa Issues, COEs etc. Registrar, Higher Education Coordinator on Campus
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HI5026 Auditing and Assurance Services 代写
This subject outline was prepared by the Course Development Team for the Undergraduate Programs, Faculty
of Higher Education, Holmes Institute. It was correct at the time of publication. Change to the Subject Outline
may occur at any time. However, the Faculty of Higher Education endeavours to inform the students
accordingly. This publication is copyright. Apart from any fair dealing for the purpose of private study,
research, criticism, or review as permitted under the Copyright Act, no part may be reproduced by any
process or placed in computer memory without written permission. Enquires should be made to Holmes
Institute Faculty of Higher Education. © Copyright 2017.
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GLOSSARY OF DIRECTION WORDS FOR ASSESSMENT QUESTIONS
Analyse Show the nature of something identifying the essential elements and g how they
are related.
Argue Present the case for and/or against a particular proposition.
Compare Identify the characteristics/qualities that resemble each other. Look for similarities
but also differences.
Contrast Emphasize differences between things, events, problems, or qualities.
Criticise Express your judgement about the truth of factors or views mentioned. Come to
conclusions and discuss the positive points as well as possible limitations.
Define Give clear and concise meanings of an item. Do not provide a detailed explanation
but include limits of the definition and how the item defined differs from other
items.
Describe Recount, characterise, outline, and relate in sequence.
Discuss Examine, analyse and give reasons for and against. Be comprehensive in your
answer and give details, usually to assess how satisfactory something is.
Evaluate Carefully appraise in relation to some standard including advantages, limitations,
the costs and benefits as appropriate; attempt to make a judgement.
Examine Investigate critically, appraise a subject or matter in detail.
Explain Clarify, interpret, and elaborate on the material presented. Give reasons for
differences of opinion or results, and try to analyse reasons behind it.
Illustrate Use a concrete example, diagram, or figure to explain or clarify a problem or
issue.
Indicate Identify and then focus attention so as to clarify.
Justify Prove or give reasons for particular conclusions or decisions.
Outline Present the main features or aspects showing main points and subordinate points.
Do not include minor details and emphasize the classification of things.
Review Examine a subject critically, analysing and commenting on important or
controversial statements.
State Present the main points in a brief and clear sequence. Do not give specific details
or examples.
Summarise Give the main points or facts in a condensed, concise form.
(Source: Adapted from Monash University, http://www.monash.edu.au/lls/llonline/quickrefs/29-direction-words.xml, accessed 14
February 2013)
HI5026 Auditing and Assurance Services 代写
