HI5026 Auditing and Assurance Services 代写

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    HI5026 Auditing and Assurance Services T2 2017
    ___________________________________________________________________________________________________
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    HOLMES INSTITUTE
    FACULTY OF
    HIGHER EDUCATION
    HOLMES INSTITUTE
    FACULTY OF HIGHER EDUCATION
    POSTGRADUATE PROGRAM
    SUBJECT OUTLINE
    HI6026 AUDITING AND ASSURANCE SERVICES
    TRIMESTER 2 / 2017
    Holmes Institute is committed to providing the highest quality education
    in a dynamic, student-centred learning environment. Holmes Institute fosters in its
    students rational thought, intellectual integrity and social responsibility.
    www.holmes.edu.au
    HI6026 Auditing and Assurance Services T2 2017
    2
    FACULTY OF HIGHER EDUCATION
    Holmes Institute Faculty of Higher Education offers business courses that combine discipline-based excellence
    with practical applications. The faculty operates on campuses in Melbourne, Sydney, Brisbane and Hong Kong.
    The faculty offers a Bachelor of Business, a Bachelor of Professional Accounting, a Master of Professional
    Accounting, a Master of Business Administration and a Graduate Diploma in Business. Details about the
    members of the faculty can be found on the faculty’s home page at www.holmes.edu.au.
    HOLMES INSTITUTE POSTGRADUATE PROGRAMS
    At Holmes Institute, the Master of Business Administration, the Graduate Diploma in Business and the Master
    of Professional Accounting offer domestic and international students the opportunity to study a set of
    contemporary subjects in the field of business. These subjects prepare students for the challenges in business
    environments of the 21st century. These programs emphasize the global and cross-cultural dimensions of
    business. Teaching utilizes a combination of delivery methods and includes critical analysis and case study
    methods. A combination of exams, case studies and company analysis are used in assessment.
    The Masters’ programs of Holmes Institute focus on:
      Developing career related capabilities
      Emphasis on business numeracy and literacy
      Managerial proficiency
      The new economy
      Leadership
      Entrepreneurship
      Social responsibility and ethics
    SUBJECT OVERVIEW & RATIONALE
    Welcome from the Subject Coordinator, Lucy Ferdous
    Auditors play an extremely vital role in the current economic environment, with increasing responsibility for
    market integrity. Understanding the significance of auditing, the role of the auditor and the skill base required
    for the changing role is essential for any business or finance position. Therefore, the key objective of this
    course is to provide you with a comprehensive guide to the essential principles and practices of auditing and
    assurance services in Australia.
    The principal aim of this course is to give you an enhanced understanding of the essential audit function, and
    the practice of financial statement audits. This course places an emphasis on the fundamental and
    independent role of the auditor and his impact on real world business and financial reporting functions. This
    course will introduce students to key external auditing principles and procedures including objectives and
    limitations of auditing. Students will also gain an appreciation of key issues relating to ethical and legal
    considerations.
    In particular, topics of the auditing & assurance services profession, planning & risk, tests of controls & details
    and completion & communication are covered. Lots of case studies will be used and discussed in lectures and
    tutorials so as to further enhance students to learn and develop problem solving skills.
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    SUBJECT OBJECTIVES & LEARNING OUTCOMES
    On completion of this subject you will be able to:
    1.  demonstrate an understanding of the reporting requirements of auditing standards
    2.  demonstrate an understanding of the auditor's professional, legal and ethical responsibilities to their clients and
    third parties
    3.  identify the elements of the financial report audit process
    4.  understand the audit planning procedures, evaluate the business risk and assess the internal control
    5.  prepare auditing procedures for transactions and balances by conducting control and substantive tests
    6.  understand the auditor’s reporting obligations
    SUBJECT ADMINISTRATION
    Awards  Duration  Core/Elective  Subject weight
    GradDip, MBA, MPA  1 semester  Elective  4 credit points
    Mode of delivery  On campus
    Prerequisites  HI5020 Corporate Accounting
    Workload  Students are expected to attend all classes
    Delivery  2 hrs of lectures and 1 hr tutorial or equivalent
    Independent study  5 hrs
    CONTACT DETAILS
    Subject Coordinator  Lucy Ferdous  Lferdous@holmes.edu.au
    Lecturer Melbourne
    Campus
    Lucy Ferdous  Lferdous@holmes.edu.au
    Lecturer Sydney Campus  Mainul Ahsan
    Sudamathy V
    MAhsan@holmes.edu.au
    svaratharajah@my.holmes.edu.au
    Lecturer Brisbane Campus  Khokan Bepari
    Rowena Raynor
    KBepari@holmes.edu.au
    rrayner@my.holmes.edu.au
    Lecturer Gold Coast
    Campus
    Eflinna Cross  ECross@my.holmes.edu.au
    Students please note:
    Holmes Institute provides each student with a Holmes webmail. Faculty and Administrative staff can only
    communicate with you using your Holmes Institute mail address. Emails from private and/or business email
    accounts cannot be used and may not be answered.
    HI6026 Auditing and Assurance Services T2 2017
    4
    CONSULTATION TIMES*
    Please check with your lecturer
    Monday  Tuesday  Wednesday  Thursday  Friday
    Melbourne Campus  TBA
    Sydney Campus  TBA 
    Brisbane Campus  TBA
    Gold Coast Campus  TBA
    *by appointment only
    STUDENT ASSESSMENT
    ASSESSMENT TYPE  DUE DATE  WEIGHT  LEARNING OUTCOMES
    Individual Assignment Week 6  20%  1 ,2 & 3
    Class test  Week 9  20%  1, 3, 4 & 5
    Final Examination  Exam period  60%  1, 2, 3, 4, 5 & 6
    Class Tests
    For subjects for which a class test is part of the assessments, you need to follow the instructions by your lecturer to
    confirm any material allowed in the class test. You also need to follow any relevant announcement on Blackboard that
    confirm the date/time and venue of the class test.
    Final Examinations
    Each trimester concludes with the final examinations that are held during a designated examination period. You are
    expected to be present for the final examinations, which are held during Examination Week, the exact dates/times and
    venues are announced via your Blackboard. For each subject you will be allocated a designated seat in one of the
    examination venues. Your examination venue and seat will be confirmed by the end the teaching period of each
    trimester via your Blackboard.
    ASSESSMENT POLICY AND LATE PENALTY
    To be eligible to pass this subject, students must complete all forms of assessment and demonstrate
    achievement of the learning outcomes. All assignments must be submitted electronically using a word
    processor, uploaded to Blackboard via Safe Assign. No hard copy of assignment will be accepted.
    The assignment cover sheet must include the student/s name, number, subject code and subject name,
    subject lecturer’s name, assignment due date and time of submission. All assignment must be submitted to
    the designated Assignment Safe Assign final Submission link through Blackboard.
    Submission deadlines are strictly enforced and late submission incurs penalties of 5 (five) % of the assessment
    value per calendar day unless an extension and/or special consideration has been granted by the Subject
    Coordinator prior to the assessment deadline . U nless an extension and/or special consideration has been
    granted by the Subject Coordinator prior to the assessment deadline, no assessments are accepted after 14
    calendar days of the due date or the end of the trimester for assessments due later in a trimester. Students
    are requested to familiarize themselves with the Holmes Institute Assessment Policy located on the
    HI6026 Auditing and Assurance Services T2 2017
    5
    Blackboard Student Subject: HE-General Study Information (HGEN_HE) > General Information > Policies and
    Procedures > Holmes Institute Student Assessment Policy v1.pdf.
    VIEWING STUDENT GRADES AND ASSESSMENTS
    Results, including the final grade, can be viewed via the Grade Centre on Blackboard. Results for all
    assessments are usually published within two weeks of the due date of the assessment, and the final
    examination respectively. Students who wish to appeal their mark for any assessment are advised to do so
    within 14 days of the publication of results (please follow the procedures outlined in the Student Handbook).
    Please note that students are eligible to view any of their assessments. For continuous assessments during
    the teaching period, students need to contact their lecturer immediately after the publication of results. For
    viewing of the final examination script, students need to complete the respective form (available on your
    Blackboard) and pay the applicable administrative fee. The form needs to be submitted within 14 days of the
    publication of the final/overall results. Please note that there is no review/remark option available for any
    student assessments.

    HI5026 Auditing and Assurance Services 代写
    ACADEMIC MISCONDUCT AND PLAGIARISM
    Holmes Institute views any forms of academic misconduct as most serious offences. Academic misconduct in
    any form, including plagiarism, contract cheating and cheating in a class test or examination, is not tolerated
    and will be dealt with according to the policies and procedures set out in the Holmes Institute Student
    Handbook.
    Plagiarism occurs when one uses another person’s ideas or manner of expressing them and passes them off
    as one’s own work by failing to give appropriate acknowledgement (that is, referencing the source). It is
    important that student reference their work appropriately. The Faculty of Higher Education at Holmes
    Institute uses the Harvard style of referencing. A detailed guide to referencing can be found in the Student
    Handbook and Resource Centres. It is expected that you will be familiar with the Harvard style of referencing.
    HI6026 Auditing and Assurance Services T2 2017
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    STANDARD GRADING SYSTEM AND DISTRIBUTION
    GRADE LETTER  RANGE
    High Distinction  HD  80% and above
    Distinction  D  70 – 79%
    Credit  CR  60 – 69%
    Pass  P  50 – 59%
    Fail  NN  0-45% (did not meet the standard required according
    to the learning outcomes in the Subject Guide )
    Faculty Pass*  FP  46-49% (Awarded by Board of Examiners in
    exceptional circumstances)
    Supplementary Exam Granted (a
    temporary grade)
    NS  Supplementary examination granted
    Deferred Exam (a temporary
    grade)
    ND  Officially Deferred examination
    Fail  NA  Student did not submit any work according to the
    schedule in the Subject Guide
    Result Withheld  RW  Additional assessment and/or work required
    Result Withheld  WH  Outstanding fees or non-return of Holmes Institute
    materials
    * This grade is sometimes referred to as a conceded pass at other institutions
    Explanation of Letter Grade
    HD Outstanding work which exhibits sophisticated understanding and critical synthesis, analysis and
    evaluation of the subject matter. While the work utilizes opinions of others, judgements about the value of
    the subject matter are made and drawn together in an organized whole. Gaps in the subject matter might
    also be identified and the implications discussed.
    D Substantial work of high quality, which demonstrates a clear understanding of the subject matter, in which
    the relationship between the constituent elements are identified clearly and discussed with some level of
    critical analysis. The work also applies abstract ideas in concrete situations.
    CR Sound and competent work, which demonstrates a reasonable but not complete grasp of the subject
    matter. The work utilizes recall and paraphrases the work of others concerning the subject matter. Some
    basic level of critical analysis is evident. Originality in the work is rarely evident.
    P Work that demonstrates a satisfactory engagement with the subject matter such that the student is said to
    have a general understanding of the field. Provides an adequate basis for further study.
    NN Did not meet the learning objective of the subject
    HI6026 Auditing and Assurance Services T2 2017
    7
    USE OF BLACKBOARD
    Holmes Institute uses Blackboard Learn as its online learning platform. All students enrolled have access to
    Blackboard and it is imperative that students log onto their Blackboard immediately after they enrol for the
    trimester. Blackboard Learn allows students to view and download their lecture material, grades, important
    announcements on their subjects and discussion rooms for selected subjects.
    Please note that it is the student’s responsibility to check Blackboard on a regular basis. It is expected that
    students will have viewed lecture materials and additional readings before class. All students are advised to
    familiarize themselves with the use of Blackboard. Guides to Blackboard are available in the Resource Centre
    on each campus. Should you have difficulties accessing and/or using Blackboard, please contact your lecturer
    or the Holmes Institute Blackboard Helpdesk on: bbhelpdesk@holmes.edu.au.
    USE OF RESOURCE CENTER AND PROQUEST
    As part of their degree studies, students are expected to engage in additional research. Textbooks and
    teaching materials available in the Resource Centre will be of use here. In addition, current students have
    access to a range of electronic academic journals via ProQuest, which is accessible once you log into
    Blackboard. Holmes Institute also supports students using Google Scholar.
    Should you require any assistance with the use of ProQuest and/or online research, please contact your
    lecturer and/or the Resource Centre staff on your campus.
    STUDY SKILLS & ACADEMIC SUPPORT
    Students who have difficulties with their studies and/or specific forms of assessment are encouraged to
    contact their lecturer/tutor, academic mentor or the Student Engagement and Support Coordinator.
    Holmes Institute offers regular Academic and Study Skills Workshops throughout the semester, which are
    useful addressing important academic skills and are free for any student to attend. Students with insufficient
    academic progress may be required to attend these workshops and sessions with the Academic Progress
    Team.
    Academic and Study Skills Workshops are offered throughout the trimester for essay writing, doing research
    using ProQuest, giving business presentations, referencing and examination preparations. Announcements
    are made on your Blackboard and on noticeboards on campus.
    HI6026 Auditing and Assurance Services T2 2017
    8
    DETAILED INFORMATION ON SUBJECT ASSESSMENTS
    Item  Due date  Weighting  Length
    Individual Assignment
    Week 6  20%  2,000 words
    Class test based on topics 4-8  Week 9  20 %
    One hour
    Final Examination
    This is a closed book examination. Details will be
    provided to students by the lecturer in due course.
    Exam week  60%  3 hours 10
    minutes
    SUBJECT RESOURCES
    Prescribed Textbook (compulsory)
    Gay, G. & Simnett, R. (2015), Auditing & Assurance Services in Australia, 6 th ed., McGraw-Hill Australia.
    References
      Kemp, S. (2016), Auditing, Assurance and Ethics Handbook 2016 Australia, John Wiley & Sons
    Australia.
      Leung, P., Coram, P., Cooper, B. & Richardson, P. (2014), Modern Auditing and Assurance Services, 6 th
    ed., John Wiley & Sons Australia.
      Beasley, M., Buckless, F., Glover, S. M. & Prawitt, D. F. (2011), Auditing Cases: An Interactive
    Learning Approach, 5 th ed., Pearson Education Australia.
    Students should also refer to CAANZ and CPAA websites for updates
    LECTURE SCHEDULE/SYLLABUS
    Wk  Topics scheduled  Assessment  Tutorial Activities  Chapters
    1
    Assurance and auditing: an overview
    No Tutorial Chapter 1
    2
    Auditing Profession and Legal Liability
    Tutorial 1  Chapter 2
    3
    Ethics, Independence and Corporate
    Governance
    Tutorial 2  Chapter 3
    4
    Financial report audit process, Materiality
    and Audit Evidence
    Tutorial 3  Chapter 4
    5
    Business Risk
    Tutorial 4  Chapter 5
    6
    Inherent Risk
    Individual
    Assignment
    Tutorial 5
    Chapter 6
    HI6026 Auditing and Assurance Services T2 2017
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    7
    Internal control and Test of Control
    Tutorial 6  Chapter 7 and
    Chapter 8
    8


    HI5026 Auditing and Assurance Services 代写
    Substantive tests of transactions and
    balances
    Tutorial 7  Chapter 9
    9
    Audit sampling
    Class test
    Tutorial 8  Chapter 10
    10
    Completion and review
    Tutorial 9  Chapter 11
    11
    The auditor’s reporting obligations
    Tutorial 10  Chapter 12
    12
    Revision Week
    Tutorial 11 
    Exam week*
    * Note: Students must consult the Academic Calendar and Blackboard for the dates of the Examination Week.
    FREQUENTLY ASKED QUESTIONS - FAQs
    Do I need to obtain 50% in each assessment to pass a subject?
    NO, in order to pass any subject, you need to meet two requirements, namely achieve an overall mark of 50
    or more AND obtain at least 40% of possible marks in the final examination (hurdle or threshold
    requirement). There is no hurdle or threshold requirement for assessments other than the final examination
    though and you can still pass the subject if you got less than 50% in any assessment – excluding the final
    examination.
    I missed an assessment for a subject, do I now fail the subject?
    Whilst Holmes Institute requires that you attempt all pieces of assessments prescribed for any subject, there
    may be circumstances, where you can still pass a subject even if you have missed an assessment. When you
    miss a class test due to medical reasons and you submit a medical certificate within three working days, for
    example, you may be eligible to have the weight of the class test added to the final examination. Please see
    the Student Handbook for details.
    Can I view my assessments?
    As a student, you are entitled to view any of your assessments, that is any assignment but also the class test
    for any subject, and upon request/application also the final examination script. Please note that viewing any
    assessment is an administrative process and no academic advice is given and students are neither allowed to
    take pictures or notes of the assessment. Students are only allowed to view any assessment with an
    administrator present, and for a limited period of time (please check the Student Handbook for details). Other
    than assignments, the class test and examination script remains the property of Holmes Institute.
    Where can I see my marks and grades?
    All your results will be available via the Grade Centre on your Blackboard. You can access the results for each
    subject in the respective folder. Please ensure that you familiarise yourself with the letter grades, especially
    for the temporary grades of NS (supplementary examination awarded) and ND (deferred examination), which
    can be found earlier in this subject outline.
    I got a final result of 52/NS. Have I passed the subject?
    NO, as the letter grade NS (supplementary examination awarded) indicates, you have not passed the subject,
    but you have been awarded the opportunity to pass the subject if you successfully pass the supplementary
    examination. Please familiarise yourself with the Supplementary Examination Policy in the Student Handbook.
    HI6026 Auditing and Assurance Services T2 2017
    10
    When do I need to attempt a NS/supplementary or ND/deferred examination?
    If you have been awarded a supplementary (NS) or deferred (ND) examination, you are required to sit the
    examination during the next examination period for these examinations, which is different from the final
    examination period at the end of the teaching period each trimester.
    I missed to sit for a NS/supplementary or ND/deferred examination, do I have to repeat the subject?
    YES, if you do not attempt any supplementary or deferred examination during the designated examination
    period, you will receive a Fail/NN grade and you have to repeat the subject.
    I have a question about the subject material and/or assessments, who do I contact?
    For any questions related to any subject you study, the first point of contact is always your lecturer. The
    subject outline includes the contact details of each lecturer on each campus. Please ensure that you use your
    Holmes Webmail for any email correspondence with your lecturer.
    I did not submit my assignment by the due date, can I still submit and receive marks?
    If you submit your assignment after the due date, penalties of 5% of the weight of the assignment apply per
    day that you submit late. A maximum penalty of 50% applies. Your lecturer may not accept your assignment if
    you submit later than 14 days after the due date. If you are late with your assignment, please contact your
    lecturer.
    I am not a member of a group for my group assignment. What do I do, can I submit individually?
    If you work submit a group assignment individually, you may be penalized and only receive 50% of the mark
    of your assignment. If you don’t have a group to work with, please urgently consult your lecturer.
    I have problems with members in my group. What can I do, who do I contact?
    Each group is required to manage its members and contributions. In exceptional circumstances, however, and
    where initial negotiation attempts of the group members were unsuccessful, you should contact your
    lecturer.
    STUDENT ASSISTANCE
    Studying at degree level, you may experience a number of difficulties and/or challenges. These might involve
    academic, personal and/or professional issues. At Holmes Institute, we have a range of people who can help
    you with various challenges. The following table identifies contact points should you require any support.
    Although we may be able to help on the spot, please note that we can help best if you make an appointment.
    Please use your Holmes webmail to communicate with staff at the institute at all times.
    SUPPORT REQUIRED
    WHO TO CONTACT
    Information for Current Students  Holmes Institute Student Handbook
    Academic Probation / Mentoring  Academic Mentors, Dean
    Accommodation Holmes Institute Home Stay
    Computers, Blackboard, Email  IT and Blackboard Help Desk emails:
    ithelpdesk@holmes.edu.au; bbhelpdesk@holmes.edu.au
    Disability Needs  Holmes Institute Campus Directors
    Employment and Careers  Career Development Team
    Enrolment  Registrar, Higher Education Coordinator on Campus
    Exams  Registrar, Higher Education Coordinator on Campus
    Financial Issues  Holmes Institute Campus Directors
    Personal Issues  Dean, Student Engagement and Support Team, Campus Director
    Proquest Database  Librarian on Campus
    Study Skills  Student Engagement and Support Team
    Visa Issues, COEs etc.  Registrar, Higher Education Coordinator on Campus
    HI6026 Auditing and Assurance Services T2 2017
    11

    HI5026 Auditing and Assurance Services 代写
    This subject outline was prepared by the Course Development Team for the Undergraduate Programs, Faculty
    of Higher Education, Holmes Institute. It was correct at the time of publication. Change to the Subject Outline
    may occur at any time. However, the Faculty of Higher Education endeavours to inform the students
    accordingly. This publication is copyright. Apart from any fair dealing for the purpose of private study,
    research, criticism, or review as permitted under the Copyright Act, no part may be reproduced by any
    process or placed in computer memory without written permission. Enquires should be made to Holmes
    Institute Faculty of Higher Education. © Copyright 2017.
    HI6026 Auditing and Assurance Services T2 2017
    12
    GLOSSARY OF DIRECTION WORDS FOR ASSESSMENT QUESTIONS
    Analyse Show the nature of something identifying the essential elements and g how they
    are related.
    Argue Present the case for and/or against a particular proposition.
    Compare  Identify the characteristics/qualities that resemble each other. Look for similarities
    but also differences.
    Contrast Emphasize differences between things, events, problems, or qualities.
    Criticise Express your judgement about the truth of factors or views mentioned. Come to
    conclusions and discuss the positive points as well as possible limitations.
    Define Give clear and concise meanings of an item. Do not provide a detailed explanation
    but include limits of the definition and how the item defined differs from other
    items.
    Describe Recount, characterise, outline, and relate in sequence.
    Discuss Examine, analyse and give reasons for and against. Be comprehensive in your
    answer and give details, usually to assess how satisfactory something is.
    Evaluate Carefully appraise in relation to some standard including advantages, limitations,
    the costs and benefits as appropriate; attempt to make a judgement.
    Examine Investigate critically, appraise a subject or matter in detail.
    Explain Clarify, interpret, and elaborate on the material presented. Give reasons for
    differences of opinion or results, and try to analyse reasons behind it.
    Illustrate Use a concrete example, diagram, or figure to explain or clarify a problem or
    issue.
    Indicate Identify and then focus attention so as to clarify.
    Justify Prove or give reasons for particular conclusions or decisions.
    Outline Present the main features or aspects showing main points and subordinate points.
    Do not include minor details and emphasize the classification of things.
    Review Examine a subject critically, analysing and commenting on important or
    controversial statements.
    State Present the main points in a brief and clear sequence. Do not give specific details
    or examples.
    Summarise Give the main points or facts in a condensed, concise form.
    (Source: Adapted from Monash University, http://www.monash.edu.au/lls/llonline/quickrefs/29-direction-words.xml, accessed 14
    February 2013) 
    HI5026 Auditing and Assurance Services 代写