ACCTG 312 course programme S1 2023
Week Week
begins
Topic
Chapter
reference
Chapter 1
Chapter 2
1
27 Feb
Overview
2
06 Mar
Governance; ethics,
regulation and liability
Chapter 3
13 Mar
Quality and Standards
Chapter 4
3
Assignments/ Tutorials/
Test
Presentations
No tutorials
No tutorials
Assignment 1
No tutorials
Thursday
16 March, 4pm
4
20 Mar
Audit of financial reports
Chapter 5
Tutorial 1 Questions.pdf
5
27 Mar
The auditor's report
Chapter 6
Tutorial 2 Questions.pdf
6
03 Apr
Client evaluation and
planning
Chapter 7
Mid-semester
Assessment
Wednesday 05
April 6:30pm
No tutorials due to
mid-semester
assessment
Mid-semester break
7
24 Apr
Audit Risk Assessment
Chapter 8
Tutorial 3 Questions.pdf
8
1 May
Materiality and Audit
Evidence
Chapter 9
Tutorial 4 Questions.pdf
9
8 May
Tests of Control
Chapter 10
Presentation 01:
Audit Planning
10
15 May
Designing Substantive
Procedures
Chapter 11
Tutorial 5 Questions.pdf
11
22 May
Managing Audit Data
Chapter 12
Presentation 02:
Audit Programme
12
29 May
Completing the Audit
Chapter 13
Tutorial 6 Questions.pdf
Assignment 1 is to be handed in electronically through Canvas. No late assignments are accepted.
The two-hour Wednesday lecture will be the main class for the week. The Thursday class will be used
when needed like for revision purposes.
Passing the course
A pass in the course requires an overall pass mark (50%) in the course and a minimum of 40% in the
exam.
Tutorials/ Presentations
There are 25 marks assigned to tutorial times as follows:
• Tutorials: 10 marks for contribution (5% for weekly tutorial answers + 5% for group leadership.
• Presentations: 15 marks (7.5 marks for each presentation). The marks are allocated per group.
Tutorial attendance is compulsory.
You must attend/contribute/present only in the tutorial stream you have self-elected to attend
and cannot switch. We will only record marks for your assigned tutorial time. If there are
extenuating circumstances you need to make prior contact with the Course Coordinator to see if you
can make alternate arrangements. Further information on attendance/contribution/presentations at
tutorials will be given out in tutorials and announced on Canvas.
Special arrangements are being made for students who are unable to be on campus. You will be
advised about these in due course.
Lecture Recordings
Lectures for this paper by University of Auckland staff will be recorded, and will be accessible
through Canvas. The recordings will be posted as soon as possible but there can be several days’
delay in doing so. Please note that the lecture recordings are intended to supplement lecture
attendance; they are not intended to be used as a substitute for attending lectures. In addition, whilst
every attempt will be made to ensure that lectures are successfully recorded, the technology may fail,
and we are not responsible should you miss lectures expecting to rely on a recording, and find that a
recording is damaged/not complete/not available.