Auditing and ethics | Federation University

BUACC3007 Auditing and ethics

This unit enables students to develop an understanding of the underlying concepts, practice, theory, legal andethical issues of auditing. The unit considers the audit function and ethical considerations as it relates to theassurance engagement framework and how legislation, accounting and auditing standards, provide guidance oncompleting the audit. It also considers issues of auditor independence, ethical threats and safeguards; clientacceptance; management assertions; audit risk; the internal control environment and the attainment ofsufficient and appropriate audit evidence. Other areas include auditor liability and completion of the auditreport. Each topic begins with a critical review of key theoretical concepts that are then applied to practicalsettings.

Commonwealth supported place (CSP)

A CSP is subsidised by the Australian Government and students pay a contribution amount. Each unit is classified into a band, depending on the study area of the unit (this discipline may be different from the study area of your course).

2026 contribution amount* $2,175
2026 grandfathered contribution amount^ $1,703

^ If you are a continuing student who commenced your course before 1 January 2021, you will continue paying the same amount as you would have, had legislative reforms not been implemented, for any units that would otherwise have an increased student contribution amount.

* For Psychology and Social Work bands the unit fee amount is determined by accredited courses. Students in Postgraduate Clinical Psychology, Professional Pathway Psychology or Professional Pathway Social Work accredited courses should refer to the information below.

Domestic full fee–paying places

A domestic full fee–paying place is one that isn’t subsidised by the Australian Government. These places are offered to postgraduate students or those who are ineligible for a CSP. Domestic postgraduate tuition fees are course-based annual fees, which means individual unit fees vary according to the degree. To find out more about domestic tuition fees and view the relevant fee schedule visit our fees website.

International full fee–paying places

International tuition fees are course-based annual fees and the unit fee you pay will vary according to the degree you are studying. To find out more about international tuition fees and view the relevant fee schedule visit our fees website.

Course or unit outline