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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 functions of audit, corporate governance including ethics and professional conduct;
- CO2: This course will focus on identifying 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, and 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 participate in answering questions actively
The number of attendances and participation in lesson
1,2,3,4,5,6,7,8
0%
Midterm test
-
Quick test, 30 minutes
1,2,3,5,6,7,8
20%
Report
Group or individual assignment
Summative
Final test
MCQ + writing (90 mins)
1,2,3,4,5,6,7,8
40%
Total:
100%
Guidance: Base on learning outcomes, what teaching method, learning method and evaluation are needed to achieve these learning outcomes and evaluate the level of achieving learning outcomes. Department should build criteria to assess measuring level of course learning outcomes (according to Rubric)
- Types of assessment
- Requirement for assessment when suggesting assessment method
Value
Measure exactly what is needed to be measured (assessment criteria/factor should be correlative with knowledge/skills demonstrating in respective learning outcomes).
Reliability
Assessment from two teachers/lecturers who evaluate the same task of student or from one teacher/lecturer in different time.
Fairness
Students are provided information about assessment criteria.
Scoring bases on specific criteria.
Students are completely instructed knowledge, skills needed to meet assessment criteria.
- Assessment methods
Performance Based Outcomes
Demonstration, presentation, simultation, role play, work sample, performace test (Trình diễn, thuyết trình, mô phỏng, đóng vai, bài kiểm tra mô phỏng công việc thực tế, thi đánh giá năng lực)
Project, lab test, fieldwork, thesis, practicum, portfolios (Dự án, thực hành ở phòng lab, đi thực địa, luận văn, rèn luyện nghiệp vụ, hồ sơ)
Knowledge Based Outcomes
MCQs, short essay questions, posters (Thi trắc nghiệm, viết bài luận ngắn, posters)
Case studies, long essay questions, critiques, journal/blogs (Nghiên cứu tình huống, viết bài luận dài, bài phê bình, bài báo/blog)
Low Order Thinking Skills (Kỹ năng tư duy cấp độ thấp)
High Order Thinking Skills (Kỹ năng tư duy cấp độ cao)
SUITABLE ASSESSMENT METHODS (knowlegde)
Remember
Understand
Apply
Analyse
Evaluate
Create
MCQ
MCQ
Open questions (allow to use materials)
Case study
Evaluate published articles
Create product model
Standardized test
Fill in the blank
Group project
Presentation
Evaluation essay
Thesis, dissertation, poster
Quiz
Quiz
Practice, experiment
Project
Evaluate problems
Compose
Summarize book, documentary
Speaking test
Business model
Case study
Start-up