KINGS OWN INSTITUTE*

Success in Higher Education

ACC707 AUDITING AND ASSURANCE SERVICES T116

All information contained within this Subject Outline applies to all students enrolled in the trimester as indicated .

Section 1
1.1

General information

Administrative Details
Associated HE Award(s)

Duration

Level

Master of Accounting
Master of Professional Accounting

1
trimester

Postgraduate

1.2

Core/Elective

1.3

Subject Weighting

Subject Coordinator
Patricia VAKAFUA
patricia.vakafua@koi.edu.au

This is a core subject for all the above courses.

Indicated below is the weighting of this subject/unit and the total course points.
Subject Credit Points

Total Course Credit Points

1.4

MAcc 48;

MPA 64

Student Workload
Indicated below is the expected student workload per week for this subject.
No. timetabled hours/week*

No. personal study

hours/week**

Total workload
hours/week***

4 hours/week
2 hour Lecture + 2 hour Tutorial

6 hours/week

10 hours/week

*
**
***

Total time spent per week at lectures and tutorials.

Total time students are expected to spend per week in studying and completing assignments.
That is, * + ** = workload hours.

1.5

Mode of Delivery

This subject is delivered face-to-face.

1.6

Pre-requisites

ACC700 Principles of Accounting, and ACC701 Financial Accounting and

BUS702 Business Law and ACC704 Companies and Securities Law

1.7

Other Study and Resource Requirements

Students are expected to attend classes with the required textbook and to read specific chapters
prior to the tutorials. This will allow them to actively take part in discussions.
Students will require access to the internet and email and should have elementary skills in both word
processing and electronic spread sheet software such as MS Word and MS Excel.
Computers are available for student use in the Library. However these are in heavy demand and
tutorial classes will have priority use. You should therefore plan well in advance to utilise these
resources. If you have your own computer, it should have internet access and relevant software
installed. Students are encouraged to make use of the campus Library for reference materials.
Resource requirements specific to this subject:
Students should have a non-programmable calculator applications in smart phones will not be
sufficient to perform the required calculations

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Section 2 Academic Details

2.1

Overview of the Subject

This subject considers primarily the role of the auditor in the external audit of corporate financial
statements, but also looks at risk assessment, system reliability and detection and prevention of fraud
more broadly. It builds on the knowledge of accounting standards and studies the roles and responsibilities
of the auditor, auditing principles and standards, and the application of those standards, particularly in an
electronic environment.

2.2

Graduate Attributes for Postgraduate Courses

Graduates of Postgraduate courses from Kings Own Institute have demonstrated they have gained the
graduate attributes expected from successful completion of a Masters degree under the Australian
nd
Qualifications Framework (2 edition, January 2013). Graduates at this level will have an advanced body
of knowledge in a range of contexts for professional practice or scholarship and as a pathway for further
learning.
Kings Own Institutes key generic graduate attributes for a Masters level degree are summarised below:
KOI Masters Degree
Graduate Attributes
Knowledge

Critical Thinking

Communication

Research and Information

Literacy

Creative Problem Solving

Skills

Ethical and Cultural

Sensitivity
Teamwork
Professional Skills

Detailed Description
An advanced body on knowledge that includes the
understanding of recent developments in accounting and
other business related areas of study.
Demonstrates advanced critical thinking to identify and
analyse current theories and developments of
contemporary and emerging accounting and auditing
issues.
Technical and communication skills to design, evaluate,
implement, analyse and theorise about developments that
contribute to professional practice or scholarship.
Communication and technical research skills to justify and
interpret theoretical propositions, methodologies,
conclusions and professional decisions to specialist and
non-specialist audiences.
Cognitive, technical and creative skills to investigate,
analyse and synthesise complex information, problems,
concepts and theories, and to apply established theories to
different situations faced in professional practice.
Demonstrates high level personal autonomy and
accountability with regard to ethical practices, cultural
sensitivity and social responsibility both personally and
professionally.
Works professionally and collaboratively to achieve team
objectives across a range of team roles.
Demonstrates the high level of personal autonomy,
understanding and accountability required to begin
professional practice.

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2.2.1 ACC707 Auditing and Assurance Services Subject Learning Outcomes
Listed below, are key knowledge and skills students are expected to attain by successfully completing this
subject:
Contribution to Course Graduate
Attributes

Subject Learning Outcomes

a) Demonstrate a critical understanding of the various auditing
standards and procedures taking into consideration the
professional legal and ethical standards relevant to audits as
evidenced by the application of these to the conduct of an audit.
b) Apply the concepts of risk analysis, internal controls, audit
testing procedures and audit sampling techniques as they apply
to audit practice.
c) Critically evaluate available information to justify the choice of
audit practice and audit reports with reference to current
auditing standards.

2.3

Subject Content and Structure

Shown in the table below are details of the subject content and how it is structured, including specific topics
covered in lectures and tutorials. Please refer to Section 2.7 for reference details.
2.3.1 Weekly Planner
Week
(beginning)
1
09 Nov
2
16 Nov
3
23 Nov
4
30 Nov
5
07 Dec
6
14 Dec
21 Dec
01 Jan
7
04 Jan
8
11 Jan
9
18 Jan
10
25 Jan
11
01 Feb
12
08 Feb
13
15 Feb
14
22 27 Feb

Topic covered in each weeks lecture

Reading(s)

Expected work

Auditing and assurance services

Chs 1, 2

TBA via Moodle

Professional ethics

Ch 3

TBA via Moodle

Auditors legal liability

Ch 5

TBA via Moodle

Elements of the financial report, audit process

Ch 6

Case Study Provided

TBA via Moodle

Ch 8

TBA via Moodle

Ch 9

Mid-trimester test

Ch 10

TBA via Moodle

Ch 11

TBA via Moodle

Ch 16

TBA via Moodle

Completion and review

Ch 18

Case study due

TBA via Moodle

Auditors reporting obligations

Ch 7

TBA via Moodle

Audit planning and strategic business risk and

inherent risk
Audit risk
Mid-trimester test
Mid-trimester break
Understanding internal control, tests of control
Substantive testing
Audit sampling
Auditing Transactions & Balances:
Inventory and PPE

Review lecture
Study review week
Final Exam Week

See final exam timetable for details

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15
Student Vacation begins
27 Jun
Enrolments for T216 open
16
Results Released Tuesday 05 July
04 Jul
Certification of Grades Friday 08 July
T216 begins 11 July 2016
Week 1 of classes for T216
1
Saturday 16 July Review of Grade Day for T116 see Sections 2.4 and 3.5.2 below for
11 July
more information
2.3.2 Public Holiday Amendments
Please note: KOI is closed on all scheduled NSW Public Holidays.
T116 has two (2) public holidays (Easter) that occur during classes this trimester. Classes scheduled for
these public holidays (Calendar Class Dates) will be rescheduled as per the table below.
This applies to ALL subjects taught in T116.
Additional public holidays which will not affect regular classes:
ANZAC Day falls on the Monday 25 April during the Mid-trimester Break.
The Queens Birthday falls on 13 June during the Study Review Week (Week 13).
Please see the table below and adjust your class timing as required. Please make sure you have
arrangements in place to attend the rescheduled classes if applicable to your T116 enrolment.
Classes will be conducted at the same time and in the same location as your normally scheduled
class except these classes will be held on the date shown below.
Calendar Class Date
Friday 25 March 2016 (week 2)
Monday 28 March 2016 (week 3)

Rescheduled Class Date

Friday 29 April 2016
(Mid-trimester break week)
Tuesday 26 April 2016
(Mid-trimester break week)

2.4 Review of Grade, Deferred Exams & Supplementary Exams/Assessments

2.4.1 Review of Grade
There may be instances when you believe that your final grade in a unit does not accurately reflect your
performance against the subject criteria. Section 8 of the Assessment and Assessment Appeals Policy
(www.koi.edu.au) describes the grounds on which you may apply for a review of grade.
If this happens and you are unable to resolve it with the Academic staff concerned then you can apply for a
formal Review of Grade within the timeframes indicated in Sections 2.4.4 and 3.5 below and the
Assessment and Assessment Appeals Policy.
Please ensure you read the Review of Grade information before submitting an application.
2.4.2 Review of Grade Day
KOI will hold the Review of Grade Day for all subjects studied in T116 on:

Saturday 16 July 2016

Only final exams will be discussed as all other assessments should have been reviewed during the
trimester.
If you fail one or more subjects and you wish to consider applying for a Review of Grade you MUST attend
the Review of Grade Day. You will have the chance to discuss your final exam with your lecturer, and will
be advised if you have valid reasons for applying for a Review of Grade (see Section 3.5 below and the
Assessment and Assessment Appeals.
If you do not attend the Review of Grade Day you are considered to have accepted your results for
T116.
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2.4.3 Deferred Exams
The information in this section applies to both mid-trimester and final exams.

If you miss you mid-trimester or final exam there is NO GUARANTEE you will be
offered a deferred exam.
You must apply within the stated timeframe and satisfy the conditions for approval
to be offered a deferred exam (see Section 8.1 of the Assessment and Assessment
Appeals Policy and the Application for Assignment Extension or Deferred Exam
Forms).
You will not normally be granted a deferred exam on the grounds that you mistook the
time, date or place of an examination, or that you have made arrangements to be
elsewhere at that time; for example, have booked plane tickets.

If you:
are not offered a deferred exam, or
are offered a deferred exam, but do not attend
you will be awarded 0 marks for the assessment. This may mean it becomes very
difficult for you to pass the subject.
If you apply for a deferred exam within the required timeframe and satisfy the conditions you will be
advised by email to your KOI student email address of the time and date for the deferred exam.
Marks awarded for the deferred exam will be the marks awarded for that assessment.
2.4.4 Supplementary Assessments (Exams and Assessments)
A supplementary assessment is occasionally offered to students to provide a final opportunity to
demonstrate successful achievement of the major learning outcomes of a subject. Supplementary
assessments are only offered at the discretion of the Board of Examiners. The offer is determined
based on a students academic and attendance history.
If you are offered a supplementary assessment, you will be advised by email to your KOI student email
address of the time and due date for the supplementary assessment supplementary exams will normally
be held at the same time as deferred final exams.
You must pass the supplementary assessment to pass the subject. The maximum grade you can achieve
in a subject based on a supplementary assessment is a PASS grade.

If you:
are offered a supplementary assessment, but fail it;
are offered a supplementary exam, but do not attend; or
are offered a supplementary assessment but do not submit by the due date;
you will receive a FAIL grade for the subject.
2.5

Teaching Methods/Strategies

Briefly described below are the teaching methods/strategies used in this subject:
Face-to-face lectures (2 hours/week) are conducted in seminar style and address the subject content,
provide motivation and context and draw on the students experience and preparatory reading.
Tutorials (2 hours/week) include class discussion of case studies and research papers, practice sets and
problem-solving and syndicate work on group projects. Tutorial participation is an essential component of
the subject and contributes to the development of graduate attributes (see section 2.2 and 2.2.1 above). It
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is intended that specific tutorial material such as case studies, recommended readings, review questions
etc. will be made available each week in Moodle.
Online teaching resources include class materials, readings, model answers to assignments and
exercises and discussion boards. All online materials for this subject as provided by KOI will be found in
the Moodle page for this subject. Students should access Moodle regularly as material may be updated at
any time during the trimester.
Other contact - academic staff may also contact students either via Moodle messaging, or via email to the
email address provided to KOI on enrolment.

2.6

Student Assessment

Provided below is a schedule of formal assessment tasks and major examinations for the subject
Assessment Type

When assessed

Weighting

Learning Outcomes
Assessed

Mid-trimester test

Week 6

25%

a, b, c

Case Study

Week 10

25%

a ,b, c

Final examination

Final exam week

50%

a, b, c

2.6.1 Requirements to Pass the Subject

To gain a pass or better in this subject,
students must gain a minimum of 50% of the total available subject marks.

2.7

Prescribed and recommended readings

Provided below, in formal reference format, is a list of the prescribed and recommended readings
Prescribed Text:
th
Leung, Coram, Cooper, Richardson ; Modern Auditing and Assurance Services 6 ed., John Wiley & Sons,
2014
Recommended Readings:
Arens, A. A., Best, P. J., Shailer, G. E. P., and Loebbecke, J. K., 2013. Assurance Services and Ethics in
th
Australia. 9 ed. Australia: Pearson.
st
Ghandar, A., and Tsahuridu, E., 2013. The Auditing Handbook 2013. 1 ed. Australia: Pearson.
rd
Jubb, C., 2012. Auditing: A Business Risk Approach. 3 ed. Australia: Cengage.
th
Messier, F. W., 2013. Auditing and Assurance Services - A systematic approach. 9 ed. Australia: McGraw
Hill.
Periodicals Available:
Abacus
Accounting and Finance
Accounting, Auditing & Accountability Journal
Accounting Research Journal
Acuity
Australasian Accounting, Business and Finance Journal
Australian Accounting Review
Australian GST Journal
Australian Journal of Accounting Education
Australian Journal of Management
Contemporary Accounting Research
International Journal of Finance and Accounting Studies
Journal of Accounting and Economics
Journal of Accounting and Public Policy
Journal of Applied Research in Accounting and Finance
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Journal of Financial and Quantitative Analysis
Review of Accounting Studies

Useful Websites:
The following websites are useful sources covering a range of information useful for this subject.. However,
most are not considered to be sources of Academic Peer Reviewed theory and research. If your assessments
require academic peer reviewed journal articles as sources, you need to access such sources using the
Library database, Ebscohost, or Google Scholar. Please ask in the Library if you are unsure how to access
Ebscohost. Instructions can also be found in Moodle.

Auditing, Assurance and Ethics Handbook 2013 (sponsored by Pearson Ed) companion website
http://wps.pearsoned.com.au/au_be_cpa_auditinghb_13/
Australian Accounting Standards Board www.aasb.gov.au/
Centre for Social and Environmental Research (CSEAR) https://www.st-andrews.ac.uk/csear/
Chartered Accounts Australia www.charteredaccountants.com.au/
CPA Australia www.cpaaustralia.com.au
Institute of Public Accountants www.publicaccountants.org.au/
Proactive Accountants Network
http://proactiveaccountants.net/

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Section 3 - Assessment Details

3.1

Details of Each Assessment Item

The assessments for this subject are described below. Other assessment information and/or assistance
can be found in Moodle.
Marking guides for Assessments follow the assessment descriptions. Students should compare their
assessment final drafts against the marking guide before submission.
Assessment submission is as per the instructions below. Please retain a photocopy and softcopy of all
assessments.
Assessment 1
Assessment Type:

Mid-trimester test individual assessment closed book.

Students should bring a non-programmable calculator to the exam.
No other electronic or other aids will be permitted.

Purpose:

To revise and reinforce subject content taught up to and including week 5.

This assessment contributes to Learning Outcomes a, b, and c.

Value:

25%

Due Date:

Week 6

Topic:

Subject content weeks 1 5 inclusive

Task Details:

Students will be expected to answer short and/or long answer questions applying
the subject theory and models to given situations, analysing the issues,
identifying the problems and developing supported solutions/recommendations.

Assessment 2
Assessment Type:

Auditing Case Study 2500 + 10% word report - individual assessment.

Purpose:

To allow students to demonstrate their ability to research, critically analyse

trends and issues in auditing and assurance services, identifying problems as
would arise in a modern organisation. This assessment relates to Learning
Outcomes a, b and c.

Value:

25%

Due Date:

Week 10 - 5:00 pm Wednesday of Week 10.

Submission:

Upload soft copy of Word .doc or .docx to Turnitin and Moodle via KOIs Moodle
subject homepage.

Topic:

The specific case will be available in class and via Moodle in Week 4.

Task Details:

2500 + 10% word short report. Based on the information provided, and using
current theories and models in auditing and assurance services, students need to
analyse how they apply to the given situation. Specific research supported
recommendations need to be provided.

Research
requirements

Students need to support their analysis with references from the text and a
minimum of ten (10) suitable, reliable, current and academically acceptable
sources this should include at least 4 peer-reviewed academic journal articles.
Academic acceptability of other sources is as advised by the lecturer/tutor.

Presentation:

2500 + 10% word report format Word .doc or .docx

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Title page, executive summary, table of contents, appropriate headings and subheadings, recommendations, reference list (Harvard Anglia style), attachments if
relevant. Single spaced, font Times New Roman 12pt, Calibri 11pt or Arial 10pt.
Marking Guide:

Analysis
Research extent and application
Recommendations/conclusions
Presentation

30%
30%
20%
20%

Total mark will be scaled to a mark out of 30 subject marks.

Assessment 3
Assessment Type:

Final Exam closed book exam - individual assessment.

Students should bring a non-programmable calculator to the exam.
No other electronic or other aids will be permitted.

Purpose:

The purpose of the final examination is to test your understanding of course

concepts and your ability to apply these concepts. The examination may cover
materials used in tutorials, class discussions and/or from the readings. This
assessment contributes specifically to Learning Outcomes a, b, and c.

Value:

50%

Due Date:

The final exam will be held in the official KOI exam period in Week 14 of the
trimester. The specific date and time will be posted towards the end of the
trimester.

Topic:

The examination may cover content from any part of the entire subject.

Task Details:

Students will be expected to answer short and/or long answer questions applying
the subject theory and models to given situations, analysing the issues, identifying
the problems and developing supported solutions/recommendations. Further
details may be provided during the trimester.

3.2

Late Penalties and Extensions

An important part of business life and key to achieving KOIs graduate outcome of Professional Skills is the
ability to manage workloads and meet deadlines. Consequently, any assessment items such as in-class
quizzes and assignments missed or submitted after the due date/time will attract a penalty (see below).
Students who miss mid-trimester tests and final exams without a valid and accepted reason (see below)
may not be granted a deferred exam and will be awarded 0 marks for assessment item. These penalties
are designed to encourage students to develop good time management practices, and create equity for all
students.
Any penalties applied will only be up to the maximum marks available for the specific piece of assessment
attracting the penalty.
Late penalties, granting of extensions and deferred exams are based on the following:
o In Class Tests (excluding Mid-Trimester Tests)
o No extensions permitted or granted a make-up test may only be permitted under very special
circumstances where acceptable supporting evidence is provided. The procedures and timing to
apply for a make-up test (only if available) are as shown in Section 3.2.1 Applying for an
Extension (below).
o Missing a class test will result in 0 marks for that assessment element unless the above
applies.
o Written Assessments
o - 5% of the total available marks per calendar day unless an extension is approved (see Section
3.2.1 below)
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o Presentations
o No extensions permitted or granted no presentation = 0 marks. The rules for make-up
presentations are the same as for missing in-class tests (described above).
o Mid-Trimester Tests and Final Exam
o If students are unable to attend mid-trimester tests or the final exam due to illness or some other
event (acceptable to KOI), they must:
1. Advise KOI in writing (email: extensions@koi.edu.au) as soon as possible, but no later than
three (3) working days after the exam date, that they will be / were absent and the reasons.
They will be advised in writing (return email) as to whether the circumstances are acceptable.
2. Complete the appropriate Application for Extension or Deferred Exam Form (available from the
Student Information Centre in Moodle, on the KOI Website (Policies and Forms) and the
Reception Desk (Market St), as soon as possible and email with attachments to
extensions@koi.edu.au.
3. Provide acceptable documentary evidence in the form of a satisfactorily detailed medical
certificate, police report or some other evidence that will be accepted by KOI.
4. Agree to attend the deferred exam as set by KOI.

Please note: there will only be one deferred exam offered.

Marks awarded for the deferred exam will be the marks awarded for that
assessment.
If you miss the deferred exam you will be awarded 0 marks for the
assessment. This may mean you are unable to complete (pass) the subject.
3.2.1

Applying for an Extension

If students are unable to submit or attend an assessment when due, and extensions are possible, they
must apply by completing the appropriate Application for Extension form (available from the Student
Information Centre in Moodle, the KOI Website (Policies and Forms) and the Reception Desk (Market St),
as soon as possible but no later than three (3) working days of the assessment due date.
The completed form must be emailed with supporting documentation to extensions@koi.edu.au.
Students and lecturers / tutors will be advised of the outcome of the extension request as soon as
practicable.
Appropriate documentary evidence to support the request for an extension must be supplied. Please
remember there is no guarantee of an extension being granted, and poor organisation is not a
satisfactory reason to be granted an extension.

3.3

Plagiarism and Referencing

Please remember that all sources used in assessment tasks MUST be suitably referenced.
Failure to acknowledge sources is plagiarism, and as such is a very serious academic issue. Students
plagiarising run the risk of severe penalties ranging from a reduction through to 0 marks for a first offence
for a single assessment task, to exclusion from KOI in the most serious repeat cases. Exclusion has
serious visa implications. The easiest way to avoid plagiarising is to reference all sources.
Harvard referencing is the required method in-text referencing using Authors Surname (family name)
and year of publication. While there are many versions of Harvard referencing, KOI prefers the Anglia
version of Harvard referencing.
A Referencing Guide Harvard Referencing, and a Referencing Tutorial can be found in the right hand
menu strip in Moodle on all subject pages.
An effective way to reference correctly is to use Microsoft Words referencing function (please note that
other versions and programs are likely to be different). To use the referencing function, c lick on the
References Tab in the menu ribbon students should choose Harvard Anglia 2008 as the style. A guide
to this method can be found in Moodle.
Authorship is also an issue under Plagiarism KOI expects students to submit their own original work in
both assessment and exams. All students agree to a statement of authorship when submitting
assessments online via Moodle, stating that the work submitted is their own original work. Authorship
becomes as issue under the following circumstances:
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Handing in work created by someone else, whether copied from another student, written by
someone else, or from any published or electronic source, is fraud, and falls under the general
Plagiarism guidelines.
Copying / cheating in tests and exams also fall under these guidelines. Such incidents will be
treated just as seriously as other forms of plagiarism.
Students who willingly allow another student to copy their work in any assessment situation may be
considered to conclude to the copying/cheating, and similar penalties may be applied.

Further information can be found on the KOI website.

3.4

Reasonable Adjustment

The Commonwealth Disability Discrimination Act (1992) makes it unlawful to treat people with a disability
less fairly than people without a disability. In the context of this unit, the principle of Reasonable
Adjustment is applied to ensure that participants with a disability have equitable access to all aspects of the
learning situation. For assessment, this means that artificial barriers to their demonstrating competence
are removed.
Examples of reasonable adjustment in assessment may include:
provision of an oral assessment, rather than a written assessment
provision of extra time
use of adaptive technology.
The focus of the adjusted assessment should be on enabling the participants to demonstrate that they
have achieved the unit purpose, rather than on the method used.

3.5

Appeals Process

Full details of the KOI Assessment and Assessment Appeals Policy may be obtained in hard copy from the
Library, and on the KOI website www.koi.edu.au under Policies and Forms.
3.5.1

Assessments and Mid-Trimester Exams

Where students are not satisfied with the results of an assessment, including mid-trimester exams, they
have the right to appeal. The process is as follows:
1. Discuss the assessment with their tutor or lecturer students should identify where they feel
more marks should have been awarded students should provide valid reasons based on the
marking guide provided for the assessment. Reasons such as I worked really hard are not
considered valid.
2. If still not satisfied, students should complete an Application for Review of Assessment Marks
form, detailing the reason for review. This form can be found on the KOI website and is also
available at KOI Reception (Market St).
3. Application for Review of Assessment Marks forms must be submitted as explained on the
form within ten (10) working days of the return of the marked assessment, or within five (5)
working days after the return of the assessment if the assessment is returned after the end
of the trimester.
3.5.2

Review of Grade whole of subject and final exams

Where students are not satisfied with the results of the whole subject or with their final exam results, they
have the right to request a Review of Grade see the Assessment and Assessment Appeals Policy for
more information.
An Application for Review of Grade form (available from the KOI Website under Policies and Forms and
from KOI Reception, Market St) should be completed clearly explaining the grounds for the application.
The completed application should be submitted as explained on the form, with supporting evidence
attached, to the Academic Manager.

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