University of Technology, Sydney

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22730 Auditing and Assurance Services

Requisite(s): (22748 Financial Reporting and Analysis AND 22754 Corporate Accounting AND (22747 Accounting for Managerial Decisions OR 22784 Accounting: Concepts and Applications))
These requisites may not apply to students in certain courses.
There are course requisites for this subject. See access conditions.


This subject addresses the provision of assurance services. It focuses mainly on the attest services offered by auditors to provide credibility of information in company and other organisational financial statements. The subject studies the audit process of understanding clients' operations and risks, analytical review, and the pivotal importance of evaluating the quality of client internal control and internal control in a COSO (Committee of Sponsoring Organizations of the Treadway Commission) framework. The subject provides an understanding of professional, ethical and legal requirements and responsibilities in completing and reporting on assurance tasks. It is accredited by professional accounting bodies.

Detailed subject description.

Fee information

Information to assist with determining the applicable fee type can be found at Understanding fees.

Access conditions

Note: The requisite information presented in this subject description covers only academic requisites. Full details of all enforced rules, covering both academic and admission requisites, are available at access conditions and My Student Admin.