Brief Course Description
1. Course Title:
Financial Statement Auditing
2. Language of Instruction:
Tiếng Anh
3. Course Code:
ACC507162
4. Credits:
3
5. Course Objectives:
"Financial Statements Analysis" course provides advanced knowledge and practical skills in auditing financial statements. Learners will understand and apply relevant accounting and auditing standards. This course equips learners with the expertise needed to perform audit procedures on specific financial accounts. In particular, learners will be able to design and implement audit programs, prepare audit working papers, and recommend appropriate audit adjustments.
6. Brief Description of Course Content:
Financial Statements Auditing aims to systematize knowledge related to accounting standards as well as auditing standards. Therefore, students are provided practical knowledge and skills in order to understand how to perform audit procedures of certain financial accounts. In particular, the course learners are able to design and implement audit programs, document audit working papers, and propose relevant audit adjustments. The Financial Statement Auditing course provides students empirical knowledge through the practicing of case studies with realistic data.