Brief Course Description
1. Course Title:
Fundamental Auditing
2. Language of Instruction:
Vietnamese
3. Course Code:
ACC507025
4. Credits:
3
5. Course Objectives:
"Fundamental Auditing" course equips with fundamental knowledge of auditing, including definitions, classifications, and environment. This course emphasizes the procedures performed during the stages of a financial statement audit, from risk assessment and planning, evidence collection and evaluation, to forming opinions and preparing the audit report.
6. Brief Description of Course Content:
Students are quipped with fundamental knowledge in financial statement audit, including: definition, classification of audit, audit environment and regulations. This module emphasizes three stages of an audit engagement from risk assessment & audit planning, evidence gathering & fieldwork, and audit opinion & completion.