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 |
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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% |
|
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 |
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|
Case study |
Start-up |