Brief Course Description
1. Course Title:
Fundamental Auditing
2. Language of Instruction:
Tiếng Anh
3. Course Code:
ACC507157
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, incluing: definition, classification of audit, audit enrionment and regulations. This module emphasises three stages of an audit engagement from risk assesment & audit planning, evidence gathering & fieldwork, and audit opinion & completion.