ACCT19064 - Auditing & Professional Practice

General Information

Unit Synopsis

In this unit, you will examine the professional environment of the auditor, particularly audit standards, audit practice, legal liability, ethics and current developments (e.g., Audit Expectation Gap). Audit methodology and planning, internal control assessments and exposure to influences of information technology on audit testing will also be examined. The unit material, while drawing on audit theory, is very practically based for the needs of future audit professionals. Statistical and non-statistical audit sampling is also covered in detail. With an emphasis on professional and ethical practice, you will gain an appreciation of the role and needs of audit professionals in business environments.


Level Undergraduate
Unit Level 3
Credit Points 6
Student Contribution Band SCA Band 4
Fraction of Full-Time Student Load 0.125
Pre-requisites or Co-requisites

Pre-requisite: ACCT11081 or ACCT19084

Important note: Students enrolled in a subsequent unit who failed their pre-requisite unit, should drop the subsequent unit before the census date or within 10 working days of Fail grade notification. Students who do not drop the unit in this timeframe cannot later drop the unit without academic and financial liability. See details in the Assessment Policy and Procedure (Higher Education Coursework).

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Residential School No Residential School

Unit Availabilities from Term 2 - 2022

Term 2 - 2022 Profile

Attendance Requirements

All on-campus students are expected to attend scheduled classes – in some units, these classes are identified as a mandatory (pass/fail) component and attendance is compulsory. International students, on a student visa, must maintain a full time study load and meet both attendance and academic progress requirements in each study period (satisfactory attendance for International students is defined as maintaining at least an 80% attendance record).

Assessment Overview

Recommended Student Time Commitment

Each 6-credit Undergraduate unit at CQUniversity requires an overall time commitment of an average of 12.5 hours of study per week, making a total of 150 hours for the unit.

Assessment Tasks

This information will not be available until 8 weeks before term.
To see assessment details from an earlier availability, please search via a previous term.

This is a graded unit: your overall grade will be calculated from the marks or grades for each assessment task, based on the relative weightings shown in the table above. You must obtain an overall mark for the unit of at least 50%, or an overall grade of ‘pass’ in order to pass the unit. If any ‘pass/fail’ tasks are shown in the table above they must also be completed successfully (‘pass’ grade). You must also meet any minimum mark requirements specified for a particular assessment task, as detailed in the ‘assessment task’ section (note that in some instances, the minimum mark for a task may be greater than 50%).

Consult the University’s Grades and Results Policy for more details of interim results and final grades

Past Exams

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Previous Feedback

Term 1 - 2020 : The overall satisfaction for students in the last offering of this course was 4.2 (on a 5 point Likert scale), based on a 35.85% response rate.

Feedback, Recommendations and Responses

Every unit is reviewed for enhancement each year. At the most recent review, the following staff and student feedback items were identified and recommendations were made.

Source: Unit Evaluation Unit Evaluation
Students liked the Zoom sessions and would like a few more during the term. Although the assessment requirements were more clearly explained some students were still a bit unsure about the requirements
More Zoom sessions will be implemented in 2020 Term 1. Further clarification will be inserted into Moodle and through a special zoom session.
Action Taken
Every topic now has a zoom recording and the assessment requirements are now located in one area on the Moodle site.
Source: Unit evaluations
More timely response to emails.
Unit Coordinator will provide timely response to emails according to University policy & procedure.
Action Taken
Source: Unit evaluations
Provide timely feedback to student assessments
Assessments to be returned in line with the date set in the Unit Profile.
Action Taken
Source: Unit evaluations
Improve Moodle navigation
The Moodle site will reflect the School’s minimum presentation standards for Moodle.
Action Taken
Unit learning Outcomes
This information will not be available until 8 weeks before term.
To see Learning Outcomes from an earlier availability, please search via a previous term.