Unit delivery and learning resources
This unit is delivered in a flipped classroom format. The learning resources delivered via the unit iLearn site largely replace the delivery of content via traditional lectures.
Students are required to attend 2 hours of face-to-face teaching per week in a 2 hour seminar. Seminars will provide a general overview of the topics and highlight key concepts and techniques for specific topics. The seminars will be interactive in nature and are designed to facilitate further investigation and discussion of the concepts covered in the online learning resources and their application to practical cases.
The timetable for classes can be found on the University web site at: http://www.timetables.mq.edu.au/
Changes to student timetables may only be made through eStudent. Students wishing to change their allocated seminar should log onto to eStudent and enrol in a seminar where there is a vacancy. Any question of an administrative nature in relation to seminar allocations should be addressed to firstname.lastname@example.org. Student enrolments must be finalised by the end of Week 1. No further changes may be made after Week 1.
Details of prizes awarded by the Faculty of Business and Economics are available at: http://www.businessandeconomics.mq.edu.au/undergraduate_degrees/prizes_scholarships
Required and Recommended Texts and/or Materials
The required texts for the unit, which are available from the Co-op Bookshop are as follows:
Martinov-Bennie, N., Soh, D. and Frohbus, K. (2017) Auditing and Assurance: A Case Studies Approach, 7th Edition, LexisNexis Butterworths, Sydney, Australia.
Gay, G. and Simnett, R. (2017) Auditing and Assurance Services in Australia + Connect, 6th Edition Revised, McGraw-Hill, Sydney, Australia.
Additional required readings will also be made available on iLearn.
Students are also expected to read relevant standards and guidance which are available online at http://www.auasb.gov.au (ASAs, ASQC, ASRS, and AGS) and http//www.apesb.org.au (APES). These are also contained in the Chartered Accountants Australia and New Zealand Auditing Handbook that is available for purchase as follows:
Chartered Accountants Australia and New Zealand (2017) Auditing, Assurance and Ethics Handbook 2017, John Wiley & Sons Australia Ltd, Brisbane, Australia.
The following texts/resources are recommended as useful references:
Leung, P., Coram, P., Cooper, B. and Richardson, P. (2014) Modern Auditing & Assurance Services, 6th Edition, John Wiley & Sons Australia Ltd, Brisbane, Australia.
Moroney, R., Campbell, F. and Hamilton, J. (2017) Auditing: A practical approach, 3rd Edition, John Wiley & Sons Australia Ltd, Brisbane, Australia.
Arens, A., Best, P., Shailer, G., Fielder, B., Elder, R. and Beasley, M. (2016) Auditing, Assurance Services and Ethics in Australia, 10th Edition, Pearson, Sydney, Australia.
CPA Australia (2013) Small Entities Audit Manual (SEAM), Available from: https://www.cpaaustralia.com.au/documents/seam-manual.pdf [Accessed 27 January 2016]
Technology Used and Required
Students will need access to a personal computer and the internet to review and complete online learning activities, including videos, slide decks, podcasts, additional readings, assessment details and notices from the ACCG340 iLearn site, as well as to complete and make submissions for the assessment tasks in this Unit.
Students will need to be able to access Qlik (Qlik Sense Desktop or QlikView) in order to complete assessment tasks for the unit. Qlik is available to students for free under the Qlik Academic Program.
The iLearn site this unit can be found at: http://iLearn.mq.edu.au
You are strongly encouraged to regularly visit the website to check for important announcements and use it as a resource to enhance your learning experience.
What is required to complete this unit satisfactorily
In addition to the requirements outlined in the Assessment tasks section above, students are required to achieve an overall pass for the unit to achieve a passing grade in this unit, students are expected to be independent learners who assume personal responsibility for their learning and take a pro‐active approach to addressing any deficiencies in their understanding of the course material through independent research and inquiry and consultations with peers and instructors as appropriate. A detailed learning approach is provided in the Weekly Seminar Guide available on iLearn.