ACCT 302
Auditing
Course overview
This course is an examination of the audit process and the role of auditors.
Course information
| Prerequisites and Restrictions | You must satisfy the following requirement(s): pre-requisite
and pre-requisite
|
|---|---|
| Available semesters | Semester 1 2025 |
| Credits | 15 |
| Domestic fees | $841.00 |
What you will learn
After successfully completing this course, you’ll be able to:
- Explain the purpose and nature of auditing and other financial assurance services.
- Critique and report on the nature and development of sustainability assurance.
- Use appropriate legal, ethical and professional requirements of auditors and also auditing and assurance standards.
- Apply the elements of the financial audit process: Planning (audit assertions, audit risk, audit materiality); Performing (tests of controls, substantive tests, audit sampling); and Reporting.
- Prepare financial audit reports for various audit outcomes.
Course examiners
Dr Michael Zhang
Senior Lecturer in Accounting
Department of Financial and Business Systems
yuqian.zhang@lincoln.ac.nz