AYB301 Audit and Assurance

[object Object] {"attributes":{"DGCIF":"Available for cross institutional students - faculty approval required","BSBFAC":"Business UG - Faculty Only Options","LEW3FAC":"Late Enrolment - Available for enrolment Week 3 - faculty approval required","DGSAF":"Study Abroad / Exchange (UG) - faculty approval required","BSBUNI":"Business UG - Uni Wide Units","DGNAF":"Available for Single Unit students (UG) - faculty approval required"},"study-types":["Cross-institutional study","Single-unit study"],"availabilities":[{"study-mode":"All","attendance-mode":"Internal","location":"Gardens Point","campus":"Gardens Point","study-period":"Semester 1","date-end":"2024-06-21T14:00Z","date-start":"2024-02-25T14:00Z","year":2024},{"study-mode":"All","attendance-mode":"Online","location":"Online","campus":"Gardens Point","study-period":"Semester 1","date-end":"2024-06-21T14:00Z","date-start":"2024-02-25T14:00Z","year":2024},{"study-mode":"All","attendance-mode":"Internal","location":"Gardens Point","campus":"Gardens Point","study-period":"Semester 2","date-end":"2024-11-15T14:00Z","date-start":"2024-07-21T14:00Z","year":2024},{"study-mode":"All","attendance-mode":"Online","location":"Online","campus":"Gardens Point","study-period":"Semester 2","date-end":"2024-11-15T14:00Z","date-start":"2024-07-21T14:00Z","year":2024},{"study-mode":"All","attendance-mode":"Internal","location":"Gardens Point","campus":"Gardens Point","study-period":"Semester 1","date-end":"2025-06-20T14:00Z","date-start":"2025-02-23T14:00Z","year":2025},{"study-mode":"All","attendance-mode":"Online","location":"Online","campus":"Gardens Point","study-period":"Semester 1","date-end":"2025-06-20T14:00Z","date-start":"2025-02-23T14:00Z","year":2025},{"study-mode":"All","attendance-mode":"Internal","location":"Gardens Point","campus":"Gardens Point","study-period":"Semester 2","date-end":"2025-11-14T14:00Z","date-start":"2025-07-20T14:00Z","year":2025},{"study-mode":"All","attendance-mode":"Online","location":"Online","campus":"Gardens Point","study-period":"Semester 2","date-end":"2025-11-14T14:00Z","date-start":"2025-07-20T14:00Z","year":2025}],"broad-study-area":{"name":"Business","foe":80101},"code":"AYB301","credit-points":12,"fees":[{"csp":"$2,040","csp-pre2021":"$1,597","dom":"$3,024","int":"$4,176","year":2024},{"csp":"$2,124","csp-pre2021":"$1,663","dom":"$3,204","int":"$4,512","year":2025}],"faculty":{"code":450100,"title-short":"Faculty of Bus & Law","title-full":"Faculty of Business and Law"},"school-discipline":{"code":450500,"title-short":"Accountancy","title-full":"School of Accountancy"},"unit-requisites":{"equiv":"AYX301","pre":"AYB106 or \nAYB150"},"sams-version":2,"summer":[],"synopsis":"Audit and Assurance is a third year unit, which is included in the degree program to enable students to comprehend the key concepts of auditing as a discipline, to demonstrate the relationship between auditing and the systems of accountability and to demonstrate the differences between manual and computerised information systems (CIS) audit processes. The unit builds on the knowledge of accounting and accounting standards acquired in prior units by enabling students to understand in detail the audit process (including professional auditing standards and techniques and ethical requirements) which leads to the auditor providing an opinion on the truth and fairness of financial reports of various types of entities.","title-full":"AYB301 Audit and Assurance","title-short":"Audit and Assurance","url":{"current":"https://qutvirtual4.qut.edu.au/group/student/enrolment/units/unit?unitCode=AYB301&year=2025","prospective":"https://www.qut.edu.au/study/unit?unitCode=AYB301","timetable":"https://qutvirtual3.qut.edu.au/qvpublic/ttab_unit_search_p.process_teach_period_search?p_unit_cd=AYB301"},"year":2025,"years":[2024,2025]}