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) unit fee
A Commonwealth Supported Place (CSP) is one that is subsidised by the Australian Government, which means students only pay the student contribution amount of the tuition fee. CSPs are only available to eligible domestic students.
The student contribution amount depends on the unit and how much funding the Government provides. Each unit is classified into a band based on its discipline (which may be different to your overall course discipline).
2025 student contribution amount: $2,124
2025 grandfathered student contribution amount (for students who commenced before 1 Jan 2021*): $1,663
* 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.