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This course examines the practice of auditing and the concepts which underlie the practice. It examines the shift from the traditional auditing services where a high level of assurance is provided to the demand for lower levels of assurance for products other than the financial report. The focus of attention is on the financial report audit carried out under the provisions of the Australian Corporations Securities Legislation. New audit methodologies are also examined. The course provides an overview of the audit process as it exists in Australia. It is broken into a number of modules, each forming part of the audit process.