Brief Course Description
1. Course Title:
ACCA_Assurance 1 (ACCA-F8)
2. Language of Instruction:
Tiếng Anh
3. Course Code:
ACC507238
4. Credits:
3
5. Course Objectives:
The objective of the course ""ACCA_Assurance1 (ACCA-F8)"" is to develop students' knowledge and skills in performing assurance engagements, including statutory audits.
Students will understand the nature, purpose, and scope of audits, the legal environment, and the importance of corporate governance and professional ethics. The course enhances skills in audit planning, risk assessment, internal control evaluation, and gathering audit evidence.
Students will also learn the role of internal audit and how to review and assess financial statements effectively.
6. Brief Description of Course Content:
The course starts with the nature, purpose and scope of assurance engagements, including the statutory audit, its regulatory environment, and introduces governance and professional ethics relating to audit and assurance.
It then leads into planning the audit and performing risk assessment.
The course then covers a range of areas relating to an audit of financial statements including the scope of internal control and the role and function of internal audit. These include, evaluating internal controls, audit evidence, and a review of the financial statements.