AYB301 Audit and Assurance

Unit synopsis

This unit enables students to comprehend the key concepts of auditing as a discipline, to demonstrate the relationship between auditing and the systems of accountability and to demonstrate the differences between manual and EDP audit processes. The unit builds on the knowledge of accounting and accounting standards acquired in prior units by enabling students to understand in detail the audit process (including professional auditing standards and techniques) which leads to the auditor providing an opinion on the financial reports of various types of entities. Ethics and auditor's liability are also covered.

Faculty
QUT Business School
School/Discipline
Accountancy
Study area
Law and justice
Credit points
12

Dates and locations

Teaching period Locations
Semester 2, 2018
23 July 2018 - 16 November 2018
  • Gardens Point
Summer, 2018
19 November 2018 - 22 February 2019
  • Gardens Point

Fees

Commonwealth supported place (CSP) student contribution amount
2018: $1,344
Domestic fee-paying student fee
2018: $2,604
International student fee
2018: $3,600

Guide to fees

Commonwealth supported place (CSP) student contribution amount
For Australian citizens, permanent visa holders and permanent humanitarian visa holders, and New Zealand citizens who study this unit:
  • as part of a QUT course and are eligible for a Commonwealth supported place (CSP)
  • as a cross-institutional student who has a Commonwealth supported place at their home university.
Domestic fee-paying student fee
For Australian citizens, permanent visa holders and permanent humanitarian visa holders, and New Zealand citizens, who study this unit:
  • as part of a QUT course and are not eligible for a Commonwealth supported place (CSP)
  • as part of a QUT course during Summer Semester
  • as a cross-institutional student who does not have a Commonwealth supported place at their home university
  • as a single-unit study student.
International student fee
For international students who study this unit:
  • as part of a QUT course
  • as part of our study abroad or exchange programs
  • as a cross-institutional student.

Previous study requirements

Prerequisites
( AYB221 or INB120) and ( AYB340 or AYB220)
Equivalents
AYX301

Guide to previous study requirements

Prerequisites
To enrol in this unit, you must have completed these prerequisite units (or have credit, advanced standing or exemption for them), or be able to demonstrate that you have equivalent background knowledge.
Anti-requisites
You can’t enrol in this unit if you have completed any of these anti-requisite units.
Co-requisites
To enrol in this unit, you must have already completed these co-requisite units, or you must enrol in them at the same time.
Equivalents
You can’t enrol in this unit if you have completed any of these equivalent units.
Assumed knowledge
We assume that you have a minimum level of knowledge in certain areas before you start this unit.

Summer Semester details

Dates
19 November 2018 - 22 February 2019
Fee type
Tuition Fee
Restrictions
No restrictions: this unit is available to all QUT students and single-unit study and cross institutional students.
Notes
This is a summer tuition fee unit at the undergraduate level. Standard tuition fees apply. Eligible students may apply for FEE-HELP in eStudent, including cross institutional and QUT students in a Commonwealth supported place who are required to pay tuition fees.

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Single-unit study

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Cross-institutional study

You can apply to study this unit for credit towards a course at another university

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