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ASSESSMENT TASK 1: 1 and 3: Online Tests

Aligned course & subject learning outcomes

SLO2: To develop students’ understanding of the audit function and of the reasons for an audit  CLO: K3 Evaluate sustainable economic, social and environmental practices and value systems from accounting disciplinary perspectives

These online tests will take place in the LearnJCU environment. They are comprised of 20 multiple choice questions and two short answer questions. The questions come from a question pool and will be picked at random on an individual basis. You will be given one hour to answer the questions from the time you log in. These tests are set to ensure that you have an understanding of basic auditing concepts.
It is students’ responsibility to ensure that you have a reliable connection.
To avoid any technical problems such as internet drop out or screen freeze, please ensure you are working on a PC/Mac desktop or laptop with a fast and reliable internet connection. Do not attempt this quiz on Internet Explorer, use only Firefox Mozilla as your web browser. Do not attempt this quiz on a mobile device, tablet or smart phone.

ASSESSMENT TASK 3: RISK ASSESSMENT REPORT Aligned course & subject learning outcomes  SLO 3: To examine techniques used by auditors, including risk analysis, evidence collection and evaluation, and audit reporting  CLO: S3 Integrate advanced theoretical and technical accounting knowledge which includes a selection of auditing and assurance, finance, economics, quantitative methods, information systems, commercial law, corporation law and taxation law  CLO: S4 Present complex business analyses and information appropriately to both accountants and non-accountants using: (a) effective oral presentation (b) clear and fluent written communication

Scenario: You are a senior auditor in the firm of EA Partners. The firm has engaged a new client and has requested you to compile an audit risk assessment of the client. The purpose of the audit risk report is to use it as part of audit planning and preparation.
Task: Choose a business in an industry with which you are familiar or in which you are interested. You may be connected to the industry because of a family business, you may have worked in the industry or you may be interested in the industry.

You are required to perform an audit risk assessment of the new client using any research means at your disposal. Include in your research information released by the organisation (including its Financial Report), media (news, newspapers, industry magazines) and academic information. Your analysis should include the relevant inherent risks, which may be considered at specific account / cycle level, including your rationale for your assessment.
The report should be concise, focusing on risks that have audit significance, and clearly outline their potential impact on the audit
Choose an appropriate report format and structure that best conveys the findings of your report. Marks are awarded for presentation (please refer to the marking criteria)

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