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Audit Planning case study on Woodside Petroleum


Woodside Petroleum Limited is Australia’s largest independent oil and gas company

with much success over many years. Woodside is coded WPL on the ASX. For

more company information and annual reports see:

http://www.woodside.com.au/Pages/default.aspx. You will be required to assess and

analyse Woodside Petroleum from an auditing perspective, in the period leading up

to reporting period ending on 31st December 2013 (Woodside’s fiscal year is

1/1/20XX-31/12/20XX), thinking what could possibly go wrong that might affect the

reliability of the financial reports.

The Internet is a valuable source of information for obtaining background

information on a client, as well as the UniSA Library databases (eg

EBSCO/ProQuest) available on the UniSA library link on the Unit Homepage. The

link to the UnISA/OUA Library HomePage is here:

http://www.library.unisa.edu.au/services/oua/. You are encouraged strongly to use

the Internet and other media to assist you in collecting further information relating to

Woodside Petroleum. To do well in the assignment, it is expected that you will

undertake research on the entity beyond merely Woodside’s homepage and their

annual reports.

(a) From your research, identify four (4) issues or events (accounting or otherwise)

that may have an impact on the planning of the audit of Woodside Petroleum for

years ending on or after 31st December 2013.

(b) State what audit evidence you would gather in order to gauge the issues identified

in part (a) above, for inclusion in the planning strategies for the audit of Woodside


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