KTKI1101 — Kiểm toán căn bản

The Basic Auditing course aims to help learners clearly understand the application of auditing principles and theory to various auditing fields, especially the auditing fields performed by external auditors. Starting from determining the postulates of information auditing about hypotheses, the course helps learners identify the conditions for the formation of auditing; next, based on the conceptual framework built on the basis of the postulates, the concepts and standards continue to be explained according to the general process of an audit, including: Planning, Performing, and Completing the audit. The postulates of auditing also provide a basis for considering the use and extension of concepts and standards in various specific auditing fields, including emerging auditing fields. The knowledge in this course will be an important premise for students to continue studying the in-depth courses of auditing. The main content of the Course includes: The role and responsibility of auditing in society; the basis for forming the principles of auditing and the relationship between theory, principles, and standards in auditing; applying the concepts, principles, and standards to each step in the process of forming the audit opinion; and applying the concepts, principles, and standards in some specific types of auditing, including "emerging" auditing fields.

Regulations on conditions for the final course examination

The attendance score must reach 5 or above (according to the general regulations of the University)

Method of assessing the attendance score: see Appendix 2, rubrics 1.

Regulations on class attendance

Students/learners are responsible for fully attending all class sessions. In case of absence due to force majeure reasons, they must have full and reasonable supporting documents.

Students must attend class on time. Students who are more than 10 minutes late after the class begins will not be allowed to attend the session.

Regulations on classroom behavior

Any behavior that affects the teaching and learning process is strictly prohibited.

Absolutely do not make noise that affects others during the class; do not eat or drink, chew gum, or use devices such as phones and music players during class.

Laptops and tablets may only be used for the purpose of taking lecture notes and performing calculations for the lecture and exercises, and not for any other purpose.

The automated training management system assesses the level of CLO achievement according to the general algorithm of the University. The course learning outcomes are assessed by students and the University after the final course examination.