ACCY 330Auditing
Concepts and practice of auditing.
On this page
Course details
- Dates
- 7 Jul 2025 to 9 Nov 2025
- Starts
- Trimester 2
- Fees
- NZ$962.40 for
- International fees
- NZ$4,427.55
- Lecture start times
- Monday 3.40pm
- Wednesday 3.40pm
- Campus
- Pipitea
- Estimated workload
- Approximately 150 hours or 8.8 hours per week for 17 weeks
- Points
- 15
Taught by
School of Accounting and Commercial Law—Wellington School of Business and Government
About this course
This course is designed to introduce the role and practice of audit. Audit is a judgement-based discipline. The decisions auditors make are informed by their knowledge of and experience in financial and management accounting, systems and law. Auditors come to express opinions on matters that are of real interest to people, decisions that affect the social and economic welfare of others. The professional auditor does not prepare the material they audit, but comes to an opinion about reports and claims made by others. Audit is a professional study in its own right, requiring a high level of professional skill, care, and ethics.
In this course, we examine the purpose of the audit, the role of the auditors, and the pressures under which they operate. Students will be introduced to the audit process, and will apply principles of independence, judgement, evidence and risk to real-life audit situations.
Throughout this course, the application of theoretical knowledge and concepts of auditing and International Standards on Auditing (ISA-NZ) and Professional & Ethical Standards (PES) (available at www.xrb.govt.nz) will be applied to relevant auditing contexts.
Course learning objectives
Students who pass this course should be able to:
Explain and evaluate the purpose of auditing and the role of the auditor,
Evaluate and apply professional standards and professional ethics,
Apply professional judgement in the areas of materiality, risk assessment and audit evidence,
Apply audit concepts and theory to the practice of auditing in the business world.
How this course is taught
This course is optimised for face-to-face delivery on campus.
Lectures can be accessed via synchronous (live-stream) through Zoom or Vstream.
All lectures will be available on the course Nuku page.
There will be four on-campus tutorial presentations, each 100 minutes in duration (see the course Nuku page for scheduling). However, online options will be available for those who enrolled as off-campus students outside the Wellington region. Please note that the tutorials will not be recorded.
In-person attendance is required for the final assessment, which will be held during the examination period.
Assessment
- Final Test (120 minutes) - Closed book (during the assessment period) Type: IndividualMark: 50%
- Mid-Trimester Test (90 minutes) - Open Book Test Mark: 20%
- Quiz -Open Book Mark: 5%
- Presentation on tutorial questions by each member of the presentation team. Mark: 19%
- Bullet Point Solution (BPS) of all of the tutorial questions Mark: 6%
Assessment dates and extensions
Once you've signed up to this course, you can use to see due dates for assessments and information about extensions.
Mandatory requirements
Find out what you must do to pass this course.
In addition to achieving an overall pass mark of at least 50% students must:
- Students must give a presentation
- Attempt all assessments
If you believe that exceptional circumstances may prevent you from meeting the mandatory course requirements, contact the course coordinator for advice as soon as possible.
Group work
The presentations of allocated topics occur in tutorials during Weeks 8-9 and 11-12 of the course. The size of each group is four students. Students will be assigned to groups after the first three weeks of the trimester. The allocation of topics to groups will be advised via Nuku. Each tutorial is 2-hour in duration. Each student is expected to spend a total of at least 8 hours in tutorials (i.e. attend all of the four tutorials). Students will sign up for a tutorial after Week 3 via MyAllocator. The exact time and day the tutorial sign-up opens will be communicated via Nuku. Students should sign up for a group as soon as they reasonably can, as tutorials are restricted in size and are on a first-come, first-served basis. Further details on assessment items will be posted on Nuku and discussed in Lectures. Tutorial times and locations will be listed on Nuku when they are determined.
Lecture times and rooms
What you’ll need to get
Required texts
When you take this course, you must get these texts.
Title: Auditing: A Practical Approach
Edition: 4th Edition
Authors: Moroney, R., Campbell, F., & Hamilton, J
Publisher: John Wiley & Sons, Incorporated
Who to contact
Selected offering
ACCY 330
7 Jul–9 Nov 2025
Trimester 2 · CRN 19736