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% |
|