CA - Written Submission 1

Assessment Type ¹: Essay Indicative Time on Task ²: 25 hours Due: 4th August

Weighting: 20%

Students complete a written submission relating to the topics covered in Weeks 1–3.

On successful completion you will be able to:

• Apply practical and technical skills in the audit of financial statements.
• Apply professional judgement and professional scepticism in conducting an audit of financial statements.
• Evaluate the broad impact of changes in an entity and its environment.

CA - Workshop Collaboration

Assessment Type ¹: Participatory task Indicative Time on Task ²: 15 hours Due: 14th or 16th August

Weighting: 10%

Students participate in the virtual workshop and collaborate with peers.

On successful completion you will be able to:

• Apply practical and technical skills in the audit of financial statements.
• Apply professional judgement and professional scepticism in conducting an audit of financial statements.
• Evaluate the broad impact of changes in an entity and its environment.
• Collaborate and communicate with a variety of stakeholders.

Case Study

Assessment Type ¹: Case study/analysis Indicative Time on Task ²: 20 hours

Due: 18th August

Weighting: 30%

Students are required to complete a case study which will be submitted via Turnitin on iLearn.

On successful completion you will be able to:

• Apply practical and technical skills in the audit of financial statements.
• Apply professional judgement and professional scepticism in conducting an audit of financial statements.
• Evaluate the broad impact of changes in an entity and its environment.

CA - Invigilated Examination

Assessment Type ¹: Examination Indicative Time on Task ²: 20 hours Due: 2nd September

Weighting: 40%

This is a hurdle assessment task (see assessment policy for more information on hurdle assessment tasks)

The final (hurdle) assessment is an examination. The examination is a summative assessment to assess the extent to which candidates have achieved the subject learning outcomes.

Students are expected to complete and pass the CA final exam to pass the unit.

On successful completion you will be able to:

• Apply practical and technical skills in the audit of financial statements.
• Apply professional judgement and professional scepticism in conducting an audit of financial statements.
• Evaluate the broad impact of changes in an entity and its environment.

1 If you need help with your assignment, please contact:

• the academic teaching staff in your unit for guidance in understanding or completing this type of assessment
• the Writing Centre for academic skills support.

2 Indicative time-on-task is an estimate of the time required for completion of the assessment task and is subject to individual variation

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 website at: http://www.timetables.mq.e du.au/ Changes to student timetables may only be made through eStudent.

Required and Recommended Texts and/or Materials

Students must complete the 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: http://www.ethicsboard.org/internatio nal-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 completing 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.a u

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.