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1. COURSE OBJECTIVES
- CO1: This course provides students the most fundamentals of audit regulatory and framework related to the concept of audit & assurance and the funtions of audit, corporate gorvenance including ethics and professional conduct;
- CO2: This course will focus on indentifying and assess the risk of material misstatement of the entity and how the auditor plan an audit of the financial statements;
- CO3: This course helps students to use English (in general and English for auditing in particular) fluently and improve practical skills;
- CO4: This course provides students with the capabilities of self-studying, working independently, well adapting to change.
2. COURSE CONTENT
No.
Content
Time Allocation
Contribution to Course Learning Objective (CLO)
Hour(s) on class
Essays, exercise, Assignments …
Self-study with teacher’s tutorials
Lecture
Practice, Seminar ...
1-2
Chapter 1: Audit and other assurance
4
2
3
11
CLO1, CLO5, CLO7
3
Chapter 2: Statutory audit and regulation
2
1
1.5
5.5
CLO1, CLO5, CLO7
4
Chapter 3: Corporate governance
2
1
1.5
5.5
CLO1, CLO5, CLO6, CLO7, CLO8
5
Chapter 4: Professinal ethics
2
1
1.5
5.5
CLO1, CLO5, CLO6, CLO7, CLO8
6-7
Chapter 5: Risk assessment
Midterm test
4
2
3
11
CLO2, CLO5, CLO6, CLO7, CLO8
8
Chapter 6: Audit planning and documentation
2
1
1.5
5.5
CLO2, CLO5, CLO6, CLO7, CLO8
9-10
Chapter 7: Introduction to audit evidence
4
2
3
11
CLO3, CLO7, CLO6, CLO7, CLO8
11-12
Chapter 8: Internal control
4
2
3
11
CLO3, CLO5, CLO6, CLO7, CLO8
13-14
Chapter 9: Audit procedures and sampling
4
2
3
11
CLO3, CLO5, CLO6, CLO7, CLO8
15
Chapter 10: Audit Report
2
1
1.5
5.5
CLO4, CLO5, CLO6, CLO7, CLO8
Total
30
15
22.5
82.5
3. COURSE ASSESSMENT
- Score ladder: 10
- Type of assessment
Form
Content
Criteria
CLO
Proportion
Formative
Attendance, quiz, open question
- Attend the class and paticipate in answering questions actively
The number of attendances and participation in lesson
1,2,3,4
0%
Midterm test
-
Quick test, 30 minutes
5,6,7,8
20%
Report
Group or individual assignment
Summative
Final test
MCQ + writing (90 mins)
1, 4,5,7
40%
Total:
100%