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ACG31 Auditing Theory And Practice

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Objectives of the assignments Having completed the assignment, students should be able to:

  • Identify risk factors facing the auditor and understand the impact on audit procedures and the collection of audit evidence;
  • Apply accounting knowledge (lifelong learning skills) in identifying the risk of errors in financial reports;
  • Use the skills they have learned in previous Subjects to think critically about the quality of information.
  • Exercise judgment and learn about the investigative nature of audit tasks.
  • Apply theory to a simulated real world case.

Assessment of the events and impact on the evidence mix

- Identifying sufficient and appropriate evidence based around the types of evidence the auditor collects

- Evidence mix explained using all 5 types of evidence?


- Compliance with Harvard referencing guidelines

 - Reference, in-text referencing list complies?

- Grammar and English satisfactory?

- Good presentation – headings used?

- Did not combine questions 1 and 2 together.

- Adheres to submission guidelines as outlined in the Subject Outline and Assignment Booklet.

- Sufficient research undertaken and applied (going beyond the textbook and entity homepage)

- Table was NOT used to answer question 1 (a table can be used to provide a summary of risks in question 2)

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