Brief Course Description
1. Course Title:
ICAEW_Assurance 1 (ICAEW CFAB - Assurance)
2. Language of Instruction:
Tiếng Anh
3. Course Code:
ACC507228
4. Credits:
3
5. Course Objectives:
The course "ICAEW_Audit 1 (ICAEW CFAB - Assurance)" aims to equip students with knowledge of the concepts, processes, and importance of auditing, as well as develop their skills in contributing to the evaluation of internal control systems. Upon completion, students will be able to explain the concept of auditing, the reasons why auditing is necessary, and the importance of audits being conducted by qualified professionals with an appropriate level of professional skepticism and the ability to make professional judgments. Additionally, students will understand the nature and significance of internal controls, be able to document internal control activities within an organization, and identify and assess weaknesses in the internal control system.
6. Brief Description of Course Content:
This course helps students understand the concept, process, and necessity of auditing and enables them to contribute to the evaluation of internal controls. After completing this course, students will be able to:
• Explain the concept of auditing, why auditing is necessary, and why audits need to be conducted by suitably qualified professionals with professional skepticism and professional judgment;
• Explain the nature of internal controls and why internal controls are important, document an organization's internal control activities, and identify weaknesses in the internal control system.