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ACC300 Auditing and Assurance
Task
Purpose of assignment
The purpose of the assignment is to build your skills to research and explore specific aspect(s) of auditing and assurance as a group, and prepare and submit written work in an academically acceptable format linking your knowledge of auditing standards, corporate law and auditing guidelines and ethical standards to the world of corporate auditing for an Australian Listed company.
It is important that this assignment is your own work. This is a group assignment of no more than 3 members. Individual assignments will not be accepted.
Once you have formed a group, please email a list of the group participants.
Part A (10 marks)
In Part A you are required to carry out a risk assessment of either:
(a) Blackmores Limited; OR
(b) a2 Milk Limited.
Both companies are listed on Australian Stock Exchange.
Also, and prepare a plan for audit of this financial report audit engagement for the year ending 30 June 2021. You have worked as the manager of this engagement for the past five years. You are now asked to present written response on three key segments of the audit plan primarily based on the audited financial reports of the company for the year ending 30 June 2020 and other publicly available information on: –
(c) five key facts about the company, its management and governance;
(d) analytical review of company’s performance and financial position;
(e) discussing five main matters that are required to be addressed for planning the audit for the year ending 30 June 2021.
Part B (10 marks)
In this part you are required to submit a research essay on the implications for the audit for the one company you have selected in Part A above as well as for Australian companies generally, of an over reliance on one or more customers and / or one country for customers and / or supplies). Some issues to consider are:
- Business Continuity Planning
- Risks to the operations of the business
- Impact of the continued operations (going concern) of the business
- Supply chains
Research, preparation, presentation and size of assignment
You are required to prepare and submit the assignment in Microsoft Word format with a completed and signed coversheet. The length of the assignment is to be approximately 1,500 words (+ / – 10%). Assignments of more than 1,650 words will lose marks; those with less than 1,350 words will be at risk of failing for poor content, analysis and discussion. You are advised to provide a word count on your assignment coversheet. Do not include any synopsis,references or bibliography in the word count.Do not use appendices orfootnotes as a way around the word limit.
You are required to be mindful of all PIA requirements and policies included in the unit outline on the production of academic work. We remind you again that plagiarism, collusion, cheating, fraud, and all other forms of academic misconduct is to be taken into account in determining your score on the assignment. Contract cheating – if students have been found to have submitted work that is not their own, they will receive Nil marks for the assignment and risk receiving a FAIL grade for this subject.
You are required to carry out sufficient appropriate research on all publicly available information on company’s website, other online resources, newspapers, periodicals, professional journals and academic journal data bases etc. You are also required to apply and draw support from Australian and International Auditing and Assurance Standards and guidance statements.
ACC300 Auditing and Assurance
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