Brief Course Description
1. Course Title:
ICAEW CFAB -Assurance
2. Language of Instruction:
Tiếng Anh
3. Course Code:
A 123
4. Credits:
3
5. Course Objectives:
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.