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Posted: March 12th, 2024
ACC707 AUDITING AND ASSURANCE
ACC707 AUDITING AND ASSURANCE T220 02/07/2020 12:34 •AUSTRALIAN INSTITUTE OF BUSINESS AND MANAGEMENT PTY LTD ©
Approved by KOI Academic Board for T2 2020
ACC707
Assessment 3
Assessment Type: Individual Project Assessment. Word Limit 2500 words + 10%
Purpose: The individual research project requires students assessment of real-life auditing issues through a case study that links auditing theory, auditing practice and auditing performance. This assessment relates to learning outcomes a, b and c.
Value: 20% Due Date: Week 10 – 11:59 pm Thursday of Week 10
Submission: Upload soft copy of Word .doc or .docx to Turnitin and Moodle via KOI’s Moodle subject homepage.
Topic: Research Individual Assignment
Task details: The new auditing standard ASA701 Communicating Key Audit Matters in the Independent Auditor’s Report is developed in the wake of the global financial crisis. This development is in response to calls from shareholders to know more about the companies they invest in. Further, investors have also requested earlier warnings of potential issues that may exist with respect to an entity’s ability to continue as a Going Concern which resulted in the revision of ASA 570 (ISA 570) Going Concern.
Students are required to select any Australian ASX Top 100 listed corporation and assess the “areas of higher assessed risk of material misstatement, or significant risks identified in accordance with ASA 315”, “significant auditor judgements relating to areas in the financial report that involved significant management judgement” as well as “the effect on the audit of significant events or transactions that occurred during the period” (Para 9 ASA 701). The summary report should include data extracted from the General-Purpose Financial Report relevant to the material analysed.
Required: Students must include at least ten references including applicable academic journals, newspaper, professional accounting, auditing articles, auditing standard(s), Code of Ethics for Professional Accountants. Word Limit: 2500 words + 10%. The report should include title page, executive summary, table of contents, appropriate headings and sub headings, recommendations, reference list (Harvard- Anglia style), attachments if relevant, single spaced, font Times New Roman 12pt.
The marking guide will be as follows:
30% Analysis
30% Research – extent and application
30% Recommendations/conclusions
10% Presentation
Total mark will be scaled to a mark out of 20 subject marks.
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