ACCG8304 - Online-scheduled-weekday - Session 2 - Unit Guide

Sep 2, 2026

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ACCG8304 is a unit guide describing an extended academic support unit for students concurrently enrolled in the Advanced Audit and Assurance unit within the CPA program. It outlines a body of knowledge covering auditing and assurance services, audit quality control for firms, and the code of ethics. The guide highlights ethical and professional responsibilities, aiming to develop professional scepticism and judgement, and covers advanced techniques including data analytics, eCommerce, group audits, and internal auditing. Assessment details include homework submissions, two class tests, a research assignment, and CPA external examination weighting.

LanguageEnglish

CategoryExam

FormatPDF

Pages14

Reading Time35 min

AccessFree to download

Unit overview

Unit description

Credit points and prerequisites

Assessment and weighting

| Unit convenor and teaching staff Unit Convenor and Seminar Leader Fiona Foster
[fiona.foster@mq.edu.au](fiona.foster@mq.edu.au)
Contact via Contact via email
Refer consultation schedule on iLearn
Unit Moderator James Hazelton
[james.hazelton@mq.edu.au](james.hazelton@mq.edu.au) | | --- | | Credit points 10 | | Prerequisites
(ACCG907 or ACCG8307) and (ACCG908 or ACCG8308) and (ACCG913 or ACCG8313) | | Corequisites | | Co-badged status | | Unit description
This unit provides extended formal academic support to students concurrently enrolled in the Advanced Audit and Assurance unit of the CPA program. The overall objective of this unit is to provide a body of knowledge to help students understand the nature and diversity of auditing and assurance services including quality control for audit firms and the code of ethics. It presents an overview of the auditing process and examines the objectives of the audit and assurance engagements and the environment within which an auditor or assurance practitioner operates. Ethical and professional responsibilities are emphasised to help students develop professional scepticism, professional judgement and awareness of ethical values and attitudes expected of audit professionals globally. Advanced audit techniques such as eCommerce, data analytics, group audits, using other auditors, experts, and internal auditing are analysed. Government sector auditing through performance audit engagements including attestation and direct engagements are explored along with contemporary developments in assurance engagements thereby providing future practice management opportunities in the audit and assurance services performance. | | Name Weighting Hurdle Due Groupwork/Individual Short Extension AI Approach | | | | | | | | --- | --- | --- | --- | --- | --- | --- | | Homework Submissions | 10% | No | Throughout
the semester | | No | | | Class Test 1 | 10% | No | Sunday 14 August | | No | | | Research Assignment | 10% | No | Sunday 28 August | | No | | | Class Test 2 | 40% | No | Thursday 22
September | | No | | | CPA external examination | 30% | Yes | CPA Examination period | | No | |

FAQs

What is the purpose of ACCG8304 within the CPA program?

It provides extended formal academic support and a body of knowledge to help students understand auditing and assurance services, including quality control and the code of ethics.

Which advanced audit techniques are discussed?

The unit analyses advanced audit techniques such as eCommerce and data analytics, group audits, using other auditors, experts, and internal auditing, along with assurance engagement developments.

How is the unit assessed and what are the key deadlines?

Assessment includes homework submissions (10%), Class Test 1 (10%, Sunday 14 August), a research assignment (10%, Sunday 28 August), Class Test 2 (40%, Thursday 22 September), and the CPA external examination (30%) during the CPA exam period.

Sep 2, 2026

Upload by Tawan