Literature Review



Assessment Task:
Literature review
Value (Weight):
10% of total assessment
Word Length:
1500 words
Assessment Instructions
Conduct a literature review to identify current trends in research about the "audit expectation gap" in financial statement auditing.  Your literature review does not have to identify every possible research trend in this area.  You can choose to focus on one particular strand of research relating to the audit expectations gap if you have the literature to support your discussion.  Alternately, you can discuss more than one trend with the support of your identified research articles.
Your literature review should contain from five to eight articles from academic (not professional body) journals. Your journal articles should include original research and not be published literature reviews or a synthesis of the literature.
Marking criteria

Learning outcome
10 marks total
HD=10 –8.5 marks
D=8.5–7.5 marks
C=7.56.5 marks
P=6.5– 5 marks
N=5 marks
LO2) use a range of cognitive, communication and research skills to investigate, analyse, synthesise and reflect critically on relevant concepts and professional decisions in auditing;
2 marks
Well-supported definition/s and clear, critical explanation of the concept of the audit expectation gap
Well-supported definition/s and clear, well-considered explanation of the concept of the audit expectation gap
Well-supported definition/s and clear, thoughtful explanation of the concept of the audit expectation gap
Adequate definition/s and explanation of the concept of the audit expectation gap
Inadequate definition/s or explanation of the concept of the audit expectation gap
LO5) apply research skills to undertake a critical literature review
8 marks
Logically consistent selection of a set of 5-8 appropriate journal articles.  Insightful identification of a trend (or trends) in the published audit expectation gap related research.  Critical analysis of the selected journal articles is carefully integrated to demonstrate a high level of understanding.
Logically consistent selection of a set of 5-8 appropriate journal articles.  Well-considered identification of a trend (or trends) in the published audit expectation gap related research.  Critical analysis of the selected journal articles is carefully integrated to demonstrate a high level of understanding.
Logically consistent selection of a set of 5-8 appropriate journal articles.  Thoughtful identification of a trend (or trends) in the published audit expectation gap related research.  Critical analysis of the selected journal articles is well integrated to demonstrate a sound level of understanding.
Cohesive selection of a set of 5-8 appropriate journal articles.  Adequate identification of a trend (or trends) in the published audit expectation gap related research.  Critical analysis of the selected journal articles is adequately integrated to demonstrate a fundamental understanding.
Selection of 5-8 journal articles lacks cohesion and/or the articles do not meet the required specifications.  Inadequate identification of a trend (or trends) in the published audit expectation gao related research.  Inadequate analysis of any appropriately selected journal articles.  Discussion of appropriate journal articles is not integrated.

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