Optus 1236 pm Not Secure — moodle.koi.edu.au Assessment Type Mid-trimester test — individual assessment — closed book. Students should bring a nonprogrammable calculator to the exam. No other electronic or other aids will be permitted. Purpose To rev

12:36 pm
Not Secure — moodle.koi.edu.au
Assessment Type: Mid-trimester test — individual assessment — closed book. Students should bring a non-
programmable calculator to the exam. No other electronic or other aids will be permitted.
Purpose: To revise and reinforce subject content taught up to and including week 5. This assessment
contributes to learning outcomes a, b, and c.
Value: 20%
Due Date: Week 6
Topic: Subject content weeks I — 5 inclusive
Task Details: Students will be expected to answer short and/or long answer questions applying the subject
theory and models to given situations, analysing the issues, identifying the problems and developing
supported solutions/recommendations.
Assessment 2
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 — I I :59 pm Thursday of Week 10
Submission: Upload soft copy of Word .doc or .docx to Turnitin and Moodle via KOI’s Moodle subject
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
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PAGE 8 OF 13
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
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
10% Presentation
Total mark will be scaled to a mark out of 30 subject marks.

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