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- COURSE OBJECTIVES
- CL1: This course aims at demonstrating how a financial statement audit will be conducted in detail; how to apply audit procedures on audit cycles and items in the financial statements.
- CL2: This course also provides students the final review procedures, including consideration of subsequent events and the going concern principle can inform
the conclusions from audit work and are reflected in different types of auditor’s report, written representations and the final review and report;- 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.
- COURSE CONTENT
No.
Content
Time Allocation
Contribution to Course Learning Objective (CLO)
Hour(s) on the class
Essays, exercise,
Assignments...
Self-study with teacher’s tutorials
Lecture
Practice, Seminar…
1
Chapter 10: Test of control
2
1
1.5
5.5
CLO1, CLO4, CLO5, CLO6, CLO7
2-3
Chapter 12: Non-current assets
4
2
3
11
CLO1, CLO2, CLO4, CLO5, CLO6, CLO7
4-5
Chapter 13: Inventory
4
2
3
11
CLO1, CLO2, CLO4, CLO5, CLO6, CLO7
6-7
Chapter 14: Receivables
Midterm test
4
2
3
11
CLO1, CLO2, CLO4, CLO5, CLO6, CLO7
8
Chapter 15: Cash and bank
2
1
1.5
5.5
CLO1, CLO2, CLO4, CLO5, CLO6, CLO7
9-10
Chapter 16, 17: Liabilities, capital and director’s emoluments
4
2
3
11
CLO1, CLO2, CLO4, CLO5, CLO6, CLO7
11
Chapter 18: Not for profit organisations
2
1
1.5
5.5
CLO1, CLO2, CLO4, CLO5, CLO6, CLO7
12-13
Chapter 19: Audit review and finalisation
4
2
3
11
CLO3, CLO4, CLO5, CLO6, CLO7
14-15
Chapter 20: Reports
4
2
3
11
CLO3, CLO4, CLO5, CLO6, CLO7
Total
30
15
22.5
82.5
- 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
1,2,3,4,5,6,7
10%
Midterm test
- This test covers knowledge for chapter 10 to chapter 14
Quick test, 60 minutes
1,2,4,5,6,7
30%
Summative
Final test
This test covers all the knowledge of this course
MCQ + writing (90 mins)
1,2,3, 4,5,6,7
60%
Total:
100%