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BUACC5935 Auditing and Assurance Services

Task:

Discuss the issues raised over audit quality in the above excerpts. You also need to consider the way in which the *Restructured Code of Ethics may help in providing quality audits that serve public interest.
https://www.ifac.org/global-knowledge-gateway/ethics/discussion/how-new-ethics-code-will-affect-your-standards
You need to support your discussion with suitable examples and relevant cases – both recent and past.
Important: In developing your viewpoint, you need to examine the issues raised in the following material. These materials are a good starting point. They include:
.

https://www.ey.com/en_gl/assurance/how-artificial-intelligence-will-transform-the-audit

Sikka, P., Filling, S.,Liew, P. (2009) “The audit crunch: reforming auditing”, Managerial Auditing Journal, Vol. 24 No.2, pp.135 – 155.
Sikka, P. (2009). Financial crisis and the silence of the auditors. Accounting, Organizations and Society, Vol. 34(6-7), pp. 868-873.
To appreciate the multiple pressures on accountants and auditors, see: Helliar, C., & Bebbington, K. J. (2004). Taking Ethics to Heart. Institute of Chartered Accountants of Scotland. 

Please note: while the above reference is 15 years old and UK-based, the issues remain relevant in the Australian context. 

Please note the following:

Required format: Essay (Around 2 500 words)
The assignment is to comply with the University’s General Guide to Writing and Study Skills, General Guide to Referencing, and Assignment Layout and Appearance Guidelines.
Useful  links: 
http://federation.edu.au/__data/assets/pdf_file/0018/190044/General-Guide-to-Writing-and-Study-Skills.pdf
https://federation.edu.au/__data/assets/pdf_file/0020/313328/FedUni-General-Guide-to-Referencing-2016ed.pdf
https://federation.edu.au/__data/assets/pdf_file/0017/190043/General-Guide-to-Layout-and-Appearance.pdf
 
This is a group-assignment.  Each group needs to have 2 to 3 members in it. Please organise yourselves into groups.  
Please make sure that names and ID numbers of all group members are stated on the cover sheet of your submission. 

As this is a group assignment, each member of your group is awarded the same mark.  Working in groups has its pros and cons. I am sure that you will hold constructive group discussions. In case of any disagreements, you will be able to resolve them in a reasonable way. There will be times when you may have to agree to disagree with each other. 

Invariably different group members bring different skills to a project; it is up to you to make the best of it. I believe one can learn a lot by discussing the issues with one’s colleagues. If you find your group members are “not pulling their weight” or there are problems with any member’s commitment, then please try to resolve those issues amongst yourselves. Open and honest communication always helps.  

If you are unable to resolve these issues, you are most welcome to see me and we will try to sort out the problems together. Do this as soon as possible and certainly before the due date. 

BUACC5935 Auditing and Assurance Services

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