ACC5218 Auditing Practice, S2 2016


ACC5218 Auditing Practice, S2 2016  
Assessment: Assignment 2
Description Wtg (%) Due Date Type Word limit
Assignment 2
25  29 September (change in date due to clash with ACC5215)
Individual
1800 words maximum (excluding reference list)
Submission Instructions:
 The front style for your answer should be set to “Time New Roman” size 12 with 1.5 line spacing, 2.5cm margin & A4 page layout.
 The assignment should be typed and show the student’s name and number on the assignment.
 The policy statement on cheating and plagiarism is a cornerstone of academic integrity at USQ. All students are responsible for familiarizing themselves with the policy, seeking further advice if necessary and complying with it at all times. If you use any material, for example textbooks, journal articles etc. to support your answer, you are to use the Harvard Style of referecing in your answer for both in-text and bibliography referencing (students are expected to use external material and articles).
 The assignment will be submitted via Turnitin. It is expected tha student scores will be below 20% (students need to allow 24 hours to resubmit, so don’t leave it to the last minute).
 Referencing: The Harvard (AGPS) style – USQ Library’s referencing guide at http://www.usq.edu.au/library/referencing

2
Research Project
This assignment is a research component within the Auditing Practice assessment. There is no model answer to this assignment. You need to conduct desk research and based on this consider the topic provided. The assignment should be written as an essay, with an introduction, paragraphs and a conclusion. The use of headings is desirable. Appropriate in- text referencing and a Bibliography should be provided.
Topic: The challenges facing contemporary auditors.
You are required to consider the challenges facing contemporary auditors due to the increasing use of technology by businesses:
1. What impact does the purchasing and selling goods over the internet (both locally and internationally) have on business operations? 2. What are the risks businesses face due to purchasing and selling goods over the internet? 3. How might the risks identified in point 2 above lead to fraud or misstatements in the financial statements? 4. How can auditors go about identifying the fraud or misstatements you have identified in point 3.

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