KTKI1109 — Kiểm toán tài chính 2

The Financial Auditing 2 course relates to specific audit sections. The content of the Course focuses on linking the risk assessment results (in overall Financial Statement audit planning) to designing and performing procedures to collect audit evidence for specific objectives/assertions for the items in an audit cycle. This process also includes the procedures to collect additional evidence to conclude the audit. Based on the discussed situations, the Course will help learners practice applying the techniques to collect evidence as a basis for giving the audit conclusion, preparing the audit report, and the management letter. The above contents are considered in relation to auditing the basic cycles and performing the work step of collecting additional evidence to conclude the audit.

Regulations on conditions for the end-of-course examination

The attendance score must be 5 or higher (according to the general regulations of the University)

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

Regulations on class attendance

Students/learners are responsible for attending all class sessions in full. 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 arrive more than 10 minutes late after the class has started will not be allowed to attend the session.

Regulations on classroom behavior

All behaviors affecting the teaching and learning process are strictly prohibited.

Absolutely do not make noise or affect others during the learning process; do not eat, drink, chew gum, or use devices such as phones or 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 other purposes.

11. SYLLABUS ADJUSTMENT TIME

June 2024

APPENDIX

Appendix 1. EXAM MATRIX

Table A1.1: Distribution of the tests and assessments of the Course

Table A1.2: CLO matrix and assessment level in the short test (encouraged)

Table A1.3: CLO matrix and assessment level in the midterm test

Table A1.4: CLO matrix and assessment level in the Major assignment (group or individual)

Table A1.5: CLO matrix and assessment level in the final exam exercise

Appendix 2. THE RUBRICS

Rubrics 1. Attendance score assessment

Weight in the course score: 10%

Assessed through the discussion sessions and through 02 short tests.

Criteria for assessing discussion participation

Rubric 2. The rubrics applied according to the CLOs applied for the Major assignment (group or individual), the final exam

Assessment criteria corresponding to each CLO:

The automated training management system evaluates the level of CLO achievement according to the University's general algorithm. The learning outcomes of the course are evaluated by students and the University after the end-of-course examination.