Brief Course Description
1. Course Title:
ICAEW_Assurance 2 (ICAEW CFAB - Assurance)
2. Language of Instruction:
Tiếng Anh
3. Course Code:
ACC507232
4. Credits:
3
5. Course Objectives:
The course "ICAEW_Audit 2 (ICAEW CFAB - Assurance)" aims to equip students with knowledge of the auditing process, fundamental principles of professional ethics, and skills to contribute to the collection of audit evidence. Upon completion, students will be able to select appropriate audit methods to gather sufficient and appropriate audit evidence, draw conclusions based on the collected evidence, or recognize when to escalate audit issues to senior colleagues. Additionally, students will understand the importance of ethical behavior for practicing auditors, identify and assess issues related to integrity, objectivity, professional competence and due care, confidentiality, professional behavior, and independence in the auditing process.
6. Brief Description of Course Content:
This course aims to ensure that students understand the audit process and the fundamental principles of ethics and can contribute to the collection of audit evidence. After completing the course, students will be able to:
• Select audit methods to gather sufficient and appropriate audit evidence and draw conclusions based on the collected audit evidence or recognize when to escalate audit issues to senior colleagues.
• Understand the importance of ethical behavior for practicing auditors and identify issues related to integrity, objectivity, professional competence and due care, confidentiality, professional behavior, and independence.