ACCT 302


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):


  • Accounting Information Systems, ACCT-203



  • Financial Accounting, ACCT-211

Available semesters Semester 1 2024
Credits 15
Domestic fees $794.00

What you will learn

After successfully completing this course, you’ll be able to:

  1. Explain the purpose and nature of auditing and other financial assurance services.
  2. Critique and report on the nature and development of sustainability assurance.
  3. Use appropriate legal, ethical and professional requirements of auditors and also auditing and assurance standards.
  4. 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.
  5. Prepare financial audit reports for various audit outcomes.

Course examiners

Profile picture Michael Zhang

Dr Michael Zhang

Senior Lecturer in Accounting

Department of Financial and Business Systems