Auditing. Auditing.  

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.




















Assignment Coversheet
School /Faculty: School of Commerce, Faculty of Business, Education, Law and Arts
Course: ACC5218 Auditing
Assignment Description/Number: Assignment 2
Date Submitted: Assignment Due Date
Declaration: By submitting this assignment, I declare that:

First Name Family Name/ Surname Student ID
University of Southern Queensland
  • No part of this assignment has been copied from any other person’s work except where due acknowledgement is made in the text, and
  • No part of this assignment has been written for me by any other person except where such collaboration has been authorised by the examiner concerned.
  • I hold a copy of this assignment which I can produce if the original is lost or damaged.


  • An examiner has and may exercise the right not to mark this assignment without the above declaration.
  • If the above declaration is found to be false, action will be taken in accordance with USQ regulations.





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 and any anecdotal evidence and/ or personal experience consider the topic provided.



Topic: The challenges facing contemporary auditors.


You are required to consider the challenges facing contemporary auditors under the following headings:



  1. The increasing sophistication and complexity of businesses.                         (20 marks)



  1. The increasing internationalisation/globalisation in the business environment.

(20 marks)



  1. The greater expectations placed on auditors in terms of accountability etc; (10 marks)



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