# Programs and Courses

**Source**: https://programsandcourses.anu.edu.au/2026/course/BUSN3002
**Parent**: https://programsandcourses.anu.edu.au/program/BACCT

- Code
  [BUSN3002](https://programsandcourses.anu.edu.au/2026/course/BUSN3002)
- Unit Value
  6 units

- Offered by
  Research School of Accounting
- ANU College
  ANU College of Business and Economics
- Course subject
  Business
- Areas of interest
  Accounting

- Academic career
  UGRD
- Course convener
  - Eunice Khoo
- Mode of delivery
  In Person
- Offered in

  First Semester 2026\

  [See Future Offerings](#terms)

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[SELT Survey Results](http://unistats.anu.edu.au/internal/surveys/selt/learning/time-series/BUSN3002_Time_Series_LRN.pdf)

Auditing ([BUSN3002](https://programsandcourses.anu.edu.au/2026/course/BUSN3002))

- [Introduction](#introduction)
- [Learning Outcomes](#learning-outcomes)
- [Indicative Assessment](#indicative-assessment)
- [Workload](#workload)
- [Inherent Requirements](#inherent-requirements)
- [Requisite and Incompatibility](#incompatibility)
- [Prescribed Texts](#prescribed-texts)
- [Assumed Knowledge](#assumed-knowledge)
- [Other Information](#other-information)
- [Minors](#minors)
- [Fees](#fees)
- [Offerings and Dates](#terms)

This course is primarily focused on the external audit of corporate financial statements while also covering other assurance services, professional ethics, and legal liabilities.  The lectures presented are structured to correspond with auditing process in theory and practice, and inevitably integrate Australian and International Auditing Standards.

The majority of the lectures deal with the various activities undertaken by external auditors.  The main stages of the audit process are addressed including risk analysis in auditing, audit planning and documentation, fraud auditing, gathering and evaluating audit evidence (including performance of tests of controls and substantive audit procedures) and the formation of the audit opinion. Other topics, including auditors' legal responsibilities, audit quality and ethics, and other assurance services, are also dealt with as special topics.

The lectures mainly deal with the concepts underlying the methodology, while the tutorial assignments are used to demonstrate how the methodology is applied in practical situations.

## Learning Outcomes

Upon successful completion, students will have the knowledge and skills to:

1. discuss the need for an independent or external audit and describe briefly the development of the role of the assurance provider in modern business society;
2. explain the regulatory environment in which the external auditor operates and apply relevant rules, standards and pronouncements to the conduct of a financial report audit and other assurance engagements;
3. describe the quality control procedures necessary to ensure that a competent assurance engagement is performed, and apply professional ethics including Code of Conduct to specific scenarios;
4. demonstrate an understanding of the financial report audit process, beginning with accepting clients through to the formation of audit opinion and communication of the results to the client;
5. describe the various levels of persuasiveness of different types of audit evidence and explain the broad principles of audit sampling techniques;
6. identify assertions at risk of material misstatement and apply appropriate audit procedures to test the assertions identified for major transaction types and account balances;
7. describe auditors’ legal liabilities, and be able to apply case law in making a judgment whether auditors might be liable to certain parties;
8. describe other assurance and non-assurance services provided by the auditing and assurance profession, and, for assurance services, understand the level of assurance provided;
9. communicate effectively in written form about auditing related issues and problems using appropriate arguments and reflections.

## Other Information

## Indicative Assessment

1. Typical assessment may include, but not restricted to, class participation, assignment(s), quizzes and examination(s). (100) [LO 1,2,3,4,5,6,7,8,9]

The ANU uses Turnitin to enhance student citation and referencing techniques, and to assess assignment submissions as a component of the University's approach to managing Academic Integrity. While the use of Turnitin is not mandatory, the ANU highly recommends Turnitin is used by both teaching staff and students. For additional information regarding Turnitin please visit the [ANU Online](http://services.anu.edu.au/information-technology/software-systems/turnitin) website.

## Workload

Students taking this course are expected to commit at least 10 hours a week to completing the work. This will include 3 hours per week in class and at least 7 hours a week on average (including non-teaching weeks) on course reading, research, writing and assignment work.

## Inherent Requirements

Not applicable

## Requisite and Incompatibility

To enrol in this course you must have completed [BUSN2015](https://programsandcourses.anu.edu.au/2026/course/BUSN2015) and must also have completed or currently be studying [BUSN2101](https://programsandcourses.anu.edu.au/2026/course/BUSN2101) or [LAWS2203](https://programsandcourses.anu.edu.au/2026/course/LAWS2203).

## Prescribed Texts

Information about the prescribed textbook (if any) will be made available via the Class Summary.

## Assumed Knowledge

The course is designed to be taken in the final year of an accounting major.  You are expected to have retained familiarity with the concepts studied in previous accounting, introductory commercial law, information systems and introductory statistics courses.

## Minors

- [Business Law and Professional Ethics](https://programsandcourses.anu.edu.au/minor/LAWE-MIN)

## Fees

Tuition fees are for the academic year indicated at the top of the page.

**Commonwealth Support (CSP) Students**\
If you have been offered a Commonwealth supported place, your fees are set by the Australian Government for each course. At ANU 1 EFTSL is 48 units (normally 8 x 6-unit courses). More information about your student contribution amount for each course at **[Fees](https://www.anu.edu.au/students/program-administration/fees-payments/student-contributions)**. 

Student Contribution Band:
:   [34](https://students.anu.edu.au/fees/domestic/csp.php)

Unit value:
:   6 units

If you are a **domestic graduate coursework student** with a Domestic Tuition Fee (DTF) place**or international student** you will be required to pay course tuition fees (see below). Course tuition fees are indexed annually. Further information for domestic and international students about tuition and other fees can be found at **[Fees](http://students.anu.edu.au/fees/)**.

Where there is a unit range displayed for this course, not all unit options below may be available.

| Units | EFTSL |
| --- | --- |
| 6.00 | 0.12500 |

## Course fees

[Domestic](#indicative-fees__domestic)
[International](#indicative-fees__international)

Domestic fee paying students

| Year | Fee |
| --- | --- |
| 2026 | $5520 |

International fee paying students

| Year | Fee |
| --- | --- |
| 2026 | $7020 |

**Note:** Please note that fee information is for current year only.

\

## Offerings, Dates and Class Summary Links

ANU utilises MyTimetable to enable students to view the timetable for their enrolled courses, browse, then self-allocate to small teaching activities / tutorials so they can better plan their time. Find out more on the [Timetable webpage](https://www.anu.edu.au/students/program-administration/timetabling).

The list of offerings for future years is indicative only.
\

Class summaries, if available, can be accessed by clicking on the View link for the relevant class number.

[2026](#course-tab-1)

[2027](#course-tab-2)

### First Semester

| Class number | Class start date | Last day to enrol | Census date | Class end date | Mode Of Delivery | Class Summary |
| --- | --- | --- | --- | --- | --- | --- |
| 2244 | 23 Feb 2026 | 02 Mar 2026 | 31 Mar 2026 | 29 May 2026 | In Person | [View](https://programsandcourses.anu.edu.au/course/BUSN3002/First%20Semester/2244) |

### First Semester

| Class number | Class start date | Last day to enrol | Census date | Class end date | Mode Of Delivery | Class Summary |
| --- | --- | --- | --- | --- | --- | --- |
| 3798 | 22 Feb 2027 | 01 Mar 2027 | 31 Mar 2027 | 28 May 2027 | In Person | N/A |