Brief Course Description
1. Course Title:
Auditing
2. Language of Instruction:
Tiếng Anh
3. Course Code:
ACC302
4. Credits:
4
5. Course Objectives:
The unit provides an introduction to and overview of auditing concepts and procedures. Emphasis is placed on underlying concepts and procedures applicable to an audit of a business’s financial statements performed by independent certified public accountants. The unit deals with both theoretical and practical aspects of auditing. It aims to integrate the concepts of auditing with practical approaches taken by auditor to ensure students gain a complete picture of audit process.
6. Brief Description of Course Content:
The unit provides an introduction to and overview of auditing concepts and procedures. Emphasis is placed on underlying concepts and procedures applicable to an audit of a business’s financial statements performed by independent certified public accountants. The unit deals with both theoretical and practical aspects of auditing. It aims to integrate the concepts of auditing with practical approaches taken by auditor to ensure students gain a complete picture of audit process.