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Admin guide 18 School of Accountancy Auditing Administration Guide Extramural Internal Palmerston North Auckland Wellington Semester CCopyright This course pack may be used only for the University ? s educational purposes It includes extracts of copyright

School of Accountancy Auditing Administration Guide Extramural Internal Palmerston North Auckland Wellington Semester CCopyright This course pack may be used only for the University ? s educational purposes It includes extracts of copyright works copied under copyright licences You may not copy or distribute any part of this course pack to any other person Where this course pack is provided to you in electronic format you may only print from it for your own use You may not make a further copy for any other purpose Failure to comply with the terms of this warning may expose you to legal action for copyright infringement and or disciplinary action by the University CContents Page Introduction Welcome Paper Coordinator and Campus Co-ordinators Essentials Aims Topics Covered Textbooks and Recommended Reading Assessment Studying Auditing Details Massey University Credit System from Suggested Study Programme Lectures Tutorials Workshops and Clinics Assignment and Test Details - Overview - Presentation of Written Work - Assignment Submission and Honesty Declaration Due Dates Extensions and Penalties Academic Ethics Dishonesty and Plagiarism Assignment Assignment Posting Courses Contacts Posting of Materials Contact Extramural Contact Course General Contacts Complaints Internet Resources WebCT Discussion Forums Internet Links Accessing the Online Resources Library and Referencing Library Service Citing References Final Examination Final Examination ?? Important Details and Regulations The Examination Paper and Past Examination Papers Sample Examination Paper C CIntroduction Welcome Welcome to the Auditing paper Signi ?cant changes in Auditing and Accounting in New Zealand and globally have been taking place recently and this is expected to continue during It is appropriate therefore that some signi ?cant changes have been made to this paper for ? The paper is based on a new text and we are using the latest edition published in so that we are able to work with the most up-to-date material available ? The Auditing and Advanced Auditing papers have been restructured so that they integrate better and re ect changing professional requirements that were signalled towards the end of for those wishing to qualify as Chartered Accountants in New Zealand ? There will be a signi ?cant change in the nature of questions used in tutorials tests and the ?nal examination These questions will place more emphasis on testing the depth of your understanding of important concepts and less emphasis on your ability to simply recall information than has been the case in past years Knowledge of Auditing concepts is essential for professional accountants even for those who do not intend to practice as auditors An understanding of how to assess risk and materiality for example are critical tools for an accountant to be able to work e ?ciently and e ?ectively In addition managerial ability is signi ?cantly enhanced by an understanding of assurance services Audit is only one of these services and how and when it is appropriate to use them It is no surprise therefore that Auditing is a Major Requirement for the BBS Accountancy Degree and a compulsory paper for the BAcc Degree The