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Central Queensland University (CQU), Australia offers this basic accounting course. In many cities like Branyan, Brisbane, Cairns, Emerald, Mackay, Melbourne, Noosaville, Rockhampton, Sydney, this university has established its campuses.
Auditing and Professional Practice (ACCT19064) is a very crucial step for an organisation to step up the ladder of success. Financial auditing is the process of examination of an organisation's or individual's financial records to specify whether they are accurate or not in accordance with any applicable rules (including accepted accounting standards), regulations, and laws. To ensure this, external auditors visit in from outside of the organisation to examine accounting and financial records. Also, they express their independent views on the accounting and financial faces of these records. According to law, it is mandatory for all public companies to have their financial statements testified and externally audited. After the financial statements are externally audited, internal auditors work for the organisation as internal employees to examine records and help to improve the internal processes such as operations, internal controls, risk management, and governance. Both of these audits possess great significance and are very crucial to decide the future of the company in the market. In elementary words, an audit is a systematic and independent examination of books, accounts, statutory records, documents, even vouchers of an organisation to determine the range of the financial statements as well as non-financial disclosures in presenting the fair and clear view of the concern. It also attempts to ensure that good care is being taken of the accounts books and these books are properly maintained by the concern as required by law. Auditing has become such a widespread phenomenon in the private and the public sector that the academic collegium has now discovered an "Audit Society". The purpose of this audit society is to identify all the loopholes in the system and provide a promising solution to boost the business to the next level. The auditor perceives and recognises the suggestions before them for examination and obtains evidence. After collecting the required evidence, the auditor evaluates the same and formulates an opinion on the basis of his judgement which is communicated through their audit report. Therefore, in Auditing & Professional Practice (ACCT19064), students attain knowledge regarding the nature of the auditor, particularly auditing standards and practice statements, legal liability, ethics, and current developments. Therefore, this subject will emphasise the capability of students on audit methodology, planning, internal control, and exposure to the consequences of Electronic Data Processing (EDP) on audit testing.
It is imperative for the accounts students in Australia to realise the significance of Auditing and Professional Practice (ACCT19064) as an audit also helps reduce the risk of fraud and poor accounting. Also, an audit facilitates the provision of advice that can have real financial benefits for a business, including how the business is running, what margins can be expected, and how these can be achieved. The students in Australia needs to understand the concept of auditing and professional practice to contribute to the sustainable growth of business in an organisation and to boost their academic career as well.
Auditing & Professional Practice (ACCT19064) is typically designed to shape the needs of future audit professionals, where students will attain knowledge regarding audit and develop awareness about the statistical and non-statistical audit sampling. This is very crucial if you have that ambition and dream of becoming an auditor. In this course, students will get the opportunity to get their hands on professional and ethical practice.
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