BUACC5935 Auditing and Assurance Services
This integrative unit forms part of the capstone experience in the MPA, and enables students to develop an understanding of the practice and theory underlying contemporary auditing and assurance services and thereby prepare them for professional employment settings that provide or utilise such services. It draws together perspectives derived from law, financial/corporate accounting, information systems, ethics and statistical methods. The unit considers the audit function as it relates to the assurance engagement framework and how legislation and accounting and auditing standards provide guidance on completing the audit. Topics covered in the unit include auditor independence, ethical threats and safeguards; client acceptance; management assertions; audit risk; the internal control environment; audit sampling; the attainment of sufficient and appropriate audit evidence; auditor liability; and audit reporting. Each topic is introduced by a critical and integrative review of key theoretical concepts that are then applied to practical settings.
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).
2025 contribution amount* $2,124
2025 grandfathered contribution amount* $1,663
Grandfathered contribution amount - 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 Clinical Psychology & Professional Pathways 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.
