Submission of assessment tasks

All applicable internal text based assessments must be submitted through Turnitin. It is the student’s responsibility to ensure that work is submitted correctly prior to the due date. No hard copies of assessments will be accepted and only Turnitin records will be taken as records of submission.

Multiple submissions may be possible in some units via Turnitin prior to the final due date and time of an assessment task and originality reports may be made available to students to view and check their work. All identified matching text will be reconsidered carefully. Students should note that the system will not immediately produce the similarity score on a second or subsequent submission - it takes approximately 24 hours for the report to be generated. This may be after the due date so students should plan any resubmissions carefully. Please refer to instructions on how to submit your assignment through Turnitin and access similarity reports and feedback provided by teaching staff and available here. Should you have questions about Turnitin or experience issues submitting through the system, you must inform unit staff by email. If the issue is technical in nature may also lodge OneHelp Ticket, refer to the IT help page.

It is the responsibility of the student to retain a copy of any work submitted. Students must produce these documents upon request. Copies should be retained until the end of the grade appeal period each term. In the event that a student is asked to produce another copy of work submitted and is unable to do so, they may be awarded zero (0) for that particular assessment task.

Late submissions

Sometimes unavoidable circumstances occur that might prevent you from submitting an assignment on time and, in that case, you may be eligible to lodge a Special Consideration request.

Unless a Special Consideration request has been submitted and approved, please note that no extensions to assignment deadlines will be granted. Assignments that are submitted late will attract a late penalty:

1. There will be a deduction of 10% of the total available marks made from the total awarded mark for each 24 hour period or part thereof that the submission is late.

2. No assignment will be accepted more than 72 hours after the due date and time (incl. weekends) after the original due date.

3. No late submissions will be accepted for timed assessments (e.g., quizzes, online tests) or for tasks with a weighting of 10% or less of the total unit assessment.

Length and duration of assessments

Each assessment is associated with length/duration requirements. These may be described as number of words (eg written assignments), minutes (eg presentations), or other metrics as appropriate to the type of assessment To ensure fairness, all candidates are held to the same standard in relation to the length/duration of an assessment. For these reasons, penalties are applied to assessments that exceed the notified length/duration as follows:

• Assessments that are up to 10% longer the approved length/duration: All material will be marked and no penalty will be applied.
• Assessments that are between 10% and 25% longer than the approved length/duration: All material will be marked and a 5% penalty will be applied to the final mark. For example, if the assessment is to be marked out of 100 marks, then 5% of the available marks (ie 5 marks) would be deducted.
• Assessments that are more than 25% longer than the approved length/duration: Markers will only read and assess material up to 25% above the word limit and apply a 5% penalty to the final mark. For example, if the assessment is to be marked out of 100 marks, then 5% of the available marks (ie 5 marks) would be deducted. Any additional material will not be marked.

Referencing style

Students should use the Harvard referencing style in their assignment submissions. Information about the Harvard Referencing Style can be found in the CA ANZ Knowledge Centre and from the Macquarie University Library.

Unit delivery and learning resources

Students are required to attend a weekly seminar/s (refer to the unit schedule). There are also online learning resources that students are required to engage with to complement the seminars.

Seminars are interactive and are designed to facilitate further discussion of concepts covered in 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.

Required and Recommended Texts and/or Materials

Students must complete required readings to successfully complete learning activities and assessments in this unit. All required readings are assessable.

The subject is based on the International Auditing and Assurance Standards and other pronouncements. Australia- specific guidance is provided in the study guide where relevant. Where a question refers or requires students to provide a reference to a Standard, International Standards, Australian Standards or New Zealand standards can be used. Candidates are required to choose and apply one set of Standards throughout the subject - either International Standards or Australian Standards. Where Standards handbooks are published by Wiley, they have the added feature of being available as an eBook on the Wiley VitalSource platform, and once purchased will sit with the CA ANZ study guide on the digital bookshelf.

Australia Chartered Accountants Australia New Zealand 2021, Auditing, Assurance and Ethics Handbook 2021 (Australia). John Wiley S Sons Australia, Milton OLD. This Standards handbook refers to local Standards applicable in Australia.

These Standards are also accessible on the AUASB website (www.auasb.gov.au).

International standards International Federation of Accountants (2020). Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements. New York.

IFAC. (2021). International Code of Ethics for Professional Accountants, [online] Available at: https://www.ethicsboard.org/international-code-ethics-professional-accountants

Recommended Links to further recommended readings to extend student learning are provided via CA ANZ My Capability. These readings are not mandatory.

Technology Used and Required

Students will need access to a personal computer and the internet to review and complete online learning activities and resources, as well as to complete and make submissions for the assessment tasks in this Unit.

Further information on any specific technology requirements will be made available on the unit iLearn site.

The unit iLearn 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

Students are required to attempt all assessments, pass the final examination and pass the subject overall to complete this unit satisfactorily.