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Posted: August 2nd, 2023
Assessment: Auditing case study – 2500 + 10% word report
Assessment Type: Auditing case study – 2500 + 10% word report – individual assessment.
Purpose: To allow students to demonstrate their ability to research, critically analyse trends and issues in auditing and assurance services, identifying problems as would arise in a modern organisation. This assessment relates to learning outcomes a, b and c.
Value: 30% 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, critically analyse and evaluate key audit matters in independent Auditor’s report. Task details: Auditor’s Report
ACC707 AUDITING AND ASSURANCE T319 05/11/2019 12:06 PAGE 8 OF 13
*AUSTRALIAN INSTITUTE OF BUSINESS AND MANAGEMENT PTY LTD © ABN: 72 132 629 979 CRICOS 03171A
Approved by KOI Academic Board for T3 2019
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 research into the rationale for the new auditing standard ASA 701 and explain clearly what it is. Each student selects an industry, eg. banking, mining, etc and analyse key audit matters in the independent auditor’s reports in the latest Annual Reports (i.e. for the year ended in 2019) of all companies in that industry in ASX Top 100 listed companies to evaluate the efficacy of reporting key audit matters in the independent auditor’s reports.
Required: Using reference materials available on the internet, research the topic and prepare a report, fully referenced (including the Annual Reports of companies selected for your assignment) and up to 2,500 words (assignment in excess of 2,500 words will be penalized). Minimum of 8 academic references is required.
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 30 subject marks.
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