Brief Course Description
1. Course Title:
Public Sector Auditing
2. Language of Instruction:
Tiếng Việt
3. Course Code:
ACC507038
4. Credits:
3
5. Course Objectives:
The course of Public Sector Auditing facilitates students' comprehension of fundamental concepts in State Audit, as well as advanced issues in the state audit process of some specific contents within the implementation process of public organizations in Vietnam. This course enables students to formulate informed opinions regarding the transparency of financial statement and the operational outcomes of these organizations. Furthermore, it helps students understand the professional ethics requirements of state auditors. Through the knowledge acquired from this course, students can develop a thorough understanding and mastery of the requisite knowledge and skills to participate effectively in state audits of public organizations.
6. Brief Description of Course Content:
This course helps students grasp the most basic knowledge of auditing to advanced knowledge of the audit process of several specific contents regarding the operation of the Vietnamese public organizations. Moreover, the course provides the basic knowledge of the audit procedures of the state audit agency when examining and reviewing reports of public organizations, thereby giving opinions to users about the transparency of these financial statements. These contents are introduced through the provision of information about the public sector audit overview, which is known as the state audit, the public sector audit environment and procedures, the public sector audit standards, and the professional ethics for state auditors.