University of Technology Sydney

22730 Auditing and Assurance Services

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



This subject explores the provision of assurance services with a primary focus on the audit of general-purpose financial reports of publicly listed companies. The subject studies the entire audit process from first gaining an understanding of the client's operations, engaging in risk assessment and planning, to designing and executing audit procedures, and ultimately reaching an audit opinion and communicating findings to relevant stakeholders.

The subject evaluates the professional, legal and ethical requirements and responsibilities involved in completing assurance tasks to enhance the quality and value of the service provided. The subject also provides some insight into the role of emerging technologies in auditing.

Detailed subject description.

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.