UWA Handbook 2018 Unit details. LAWS5101 Constitutional. Typically this unit is assessed in the following ways. 6th edn: Federation Press 2013 (unabridged version).

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MECH5551 Mechanical Engineering Design Project 1 Credit 6 points Offering (see ) Availability Location Mode Semester 1 UWA (Perth) Face to face Content The project is a capstone experience in which students integrate and apply knowledge and skills acquired in earlier units to a substantial real world design challenge relevant to their discipline. Students work in teams, typically with four to six members, and are supervised by an academic and/or industry mentor. Teams are responsible for managing their project as well as reporting against milestones and preparing the necessary design documentation. The academic objectives of the project are to lead students through a systematic engineering design and synthesis process and to better prepare them for professional practice as engineers. The focus of this unit is on teamwork skills and the design process. The availability of units in Semester 1, 2, etc.

Was correct at the time of publication but may be subject to change. All students are responsible for identifying when they need assistance to improve their academic learning, research, English language and numeracy skills; seeking out the services and resources available to help them; and applying what they learn. Students are encouraged to register for free online support through GETSmart; to help themselves to the extensive range of resources on UWA's website; and to participate in WRITESmart and (ma+hs)Smart drop-ins and workshops.

Books and other material wherever listed may be subject to change. Book lists relating to 'Preliminary reading', 'Recommended reading' and 'Textbooks' are, in most cases, available at the (from early January) and appropriate administrative offices for students to consult. Where texts are listed in the unit description above, an asterisk (.) indicates that the book is available in paperback.

UWA Business School Unit Outline Auditing ACCT3322 SEM-2, 2013 Campus: Crawley Unit Coordinator: Ms Prerana Agrawal All material reproduced herein has been copied in accordance with and pursuant to a statutory licence administered by Copyright Agency Limited (CAL), granted to the University of Western Australia pursuant to Part VB of the Copyright Act 1968 (Cth). Copying of this material by students, except for fair dealing purposes under the Copyright Act, is prohibited.

For the purposes of this fair dealing exception, students should be aware that the rule allowing copying, for fair dealing purposes, of 10% of the work, or one chapter/article, applies to the original work from which the excerpt in this course material was taken, and not to the course material itself © The University of Western Australia 2001. This unit provides an introduction to auditing and an overview of the audit process and brings together many of the issues considered in other units studied as part of the Commerce degree. Topics include auditing concepts and procedures; the scope and limitation of auditing; auditing standards and responsibilities; legal aspects; internal control; audit risk analysis; audit evidence; and impact of CIS on auditing and audit reports. The unit also addresses many of the current issues affecting the auditing profession including the growing area of assurance services.

Introduction Welcome to ACCT3322 Auditing. Auditing is an inter-disciplinary subject in that it draws upon your knowledge and understanding of company law, financial accounting, management accounting, accounting information systems and taxation. It is impossible to cover all of the areas in depth for a unit spanning 13 weeks but the course aims to lay a foundation for those students who will proceed to an audit working environment by enabling them to apply and build on the concepts learnt in this unit.

Those students who do not wish to enter public practice will nevertheless gain an appreciation of the audit function and its important role in the business and assurance arena. The unit emphasis on practical auditing concepts, auditor’s decision-making processes and audit procedures undertaken in the course of an audit. The core theme of the course is external audit of corporations, from initial planning to final reporting in the context of a professional environment. Unit content The role of an auditor in the assurance marketplace; auditor’s rights, duties and responsibilities; auditing standards; audit planning; audit evidence; tests of controls; substantive testing and audit reporting. Unit goal This unit introduces you to the principles and practice of auditing. It is designed to give you knowledge of the theoretical concepts surrounding the audit function as well as an overview of the audit process. The various stages of the auditing process are examined during the course of the semester with some of the more important processes examined in detail.

The objectives of ACCT3322 are to develop your understanding of various audit processes and to advance your analytical and decision making skills through application of auditing theory and concepts to practical problems. Your ability to do well in auditing depends on your ability to think laterally, rather than to memorise information.

Strong emphasis is placed on your ability to communicate your views in a clear, concise and logical manner. Learning outcomes Students are able to (1) understand the regulatory framework in which the auditor operates; (2) evaluate business risks of an audit client and plan the audit to obtain sufficient evidence to support the audit opinion; (3) apply appropriate audit procedures and evaluate the quality of audit procedures performed; (4) critically evaluate audit transactions and balances; (5) complete an audit and formulate an appropriate audit report; and (6) understand the future directions of the auditing profession. Teaching and learning strategies Each class will cover material specified in the unit schedule.

The classes in this unit are interactive, in which you make a real contribution both by asking questions and providing relevant examples from your experience when appropriate. Our objective is to foster a learning environment where all students feel comfortable in asking questions when they require clarification about an issue or principle. A combination of lectures, tutorials, presentations and team-based work are used. A case study based on 'practice led and theory driven' concept and designed to be completed in five phases commences in Week 9. It provides you with an opportunity to obtain a glimpse of the whole audit process and to increase and reinforce your understanding of particular audit principles and techniques.

It will assist in development of your cognitive skills such as analysing, evaluation, judgement and decision making. Generic capabilities such as time management, working within a team and oral and written communication will also mature. The case study will induce you to take a deeper approach to learning as opposed to a surface approach; thereby enhancing your learning experience. The activity is open book. Oral presentations will commence in Week 10. This activity will require you to investigate an audit issue/topic from the vast body of audit literature or newspaper articles/media releases (refer Additional resources and reading section) and effectively communicate your investigated area of interest and findings to the class.

Teaching and learning evaluation You may be asked to complete two evaluations during this unit. The Student Perception of Teaching (SPOT) and the Students’ Unit Reflective Feedback (SURF).

The SPOT is optional and is an evaluation of the lecturer and the unit. The SURF is completed online and is a university wide survey and deals only with the unit. You will receive an email from the SURF office inviting you to complete the SURF when it is activated. We encourage you to complete the forms as your feedback is extremely important and can be used to make changes to the unit or lecturing style when appropriate.

Attendance Participation in class, whether it be listening to a lecture or getting involved in other activities, is an important part of the learning process, therefore it is important that you attend classes. More formally, the University regulations state that ‘to complete a course or unit students shall attend prescribed classes, lectures, seminars and tutorials’.

Important Note: You are required to sit for the Multiple Choice Tests and make Oral Presentations within your allocated tutorial and for the case study assessment only within your allocated lecture. Hence, make your tutorial preference(s) and choose the lecture day on OLCR with due care. Assessment mechanism # Component Weight Due Date Relates To Outcomes 1 Multiple Choice Tests (MCTs) 10% Week 2 to Week 9 1, 2, 3, 4, 5, 6 2 Case Study 20% Week 9 to Week 13 2, 3, 4, 6 3 Oral Presentations 10% Week 10,11,12 1, 5, 6 4 Final Exam 60% Exam Period 1, 2, 3, 4, 5, 6 Note 1: Results may be subject to scaling and standardisation under faculty policy and are not necessarily the sum of the component parts. Note 2: Your assessed work may also be used for quality assurance purposes, such as to assess the level of achievement of learning outcomes as required for accreditation and audit purposes.

The findings may be used to inform changes aimed at improving the quality of Business School programs. All material used for such processes will be treated as confidential, and the outcome will not affect your grade for the unit. Assessment items Item Title Description Submission Procedure for Assignments Multiple Choice Tests (MCTs) Each week (from Week 2 to Week 9), a MCT will be held at the beginning of the tutorial. The MCT will be completed individually and is closed book. Your best six scores of the eight MCTs will be considered towards your final grade. To be submitted in-class to the tutor Case Study This team based open book activity (commencing in Week 9 and finishing in Week 13) will be undertaken in lectures in groups of four.

You need to ensure that you sign-up for a group through LMS by 5pm 6 September, 2013. All team members will be awarded the same mark for the case study. An absent team member will be awarded no marks for that particular day’s work.

Team members remain the same throughout the case study. To be submitted in-class to the lecturer Oral Presentations Oral presentations will commence (in tutorials) in Week 10 - to be continued in Week 11 and Week 12 as required. Further details will be provided later in the semester. A brief note on your presentation topic to be submitted to the tutor by week 9. Final Exam Final exam will cover material from each of the topics in the unit. The exam is of two hours and ten minutes duration.

It is a closed book exam with the exception of Auditing Handbook (without any annotations and cross-referencing). More information relating to the structure and format of the examination will be disclosed later in the semester. Recommended texts Recommended/required text(s) Required: Textbook: Gay, G, & Simnett, R, Auditing and Assurance Services in Australia, 5 edition, McGraw Hill. Handbook: Auditing and Ethics Standards 2013 (a custom edition consisting of Auditing and Ethical Standards compiled from the CPA Auditing, Assurance and Ehtics Handbook 2013), Peason Australia. (Please note that if already owned, you may use the following, instead of the handbook listed above).

CPA 2012, Auditing, Assurance and Ethics handbook, Pearson Education, Australia. OR.

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CPA 2013, Auditing, Assurance and Ethics handbook, Pearson Education, Australia Additional resources and reading The following journals and newspapers are all very good references for current issues facing the auditing profession and users of accounting information and can all be found within the Business Library system (i.e., either in hard copy or electronically). In the Black (published by CPA Australia) Charter (published by the Institute of Chartered Accountants in Australia) Australian Accounting Review Accounting, Auditing & Accountability Journal Journal of Accounting, Auditing & Finance Accounting and Finance ABACUS I encourage you to read widely of newspapers such as the Australian Financial Review or the UK Financial Times. Using current business transactions and events reported in these newspapers is a good way to challenge your understanding of the concepts and learning outcomes that we address in this unit. You can also review Course Materials Online on the Library Website for additional resources and reading material.