KTKI1119 — Kiểm toán tài chính 3
Course description
The objective of the Financial Audit 3 course is to expand understanding and provide specialized competence for future auditors regarding the audit of financial statements of clients operating in specific sectors. The course content will examine how clients operating in different sectors impact the achievement of objectives at each stage of the audit process, including: planning, conducting procedures to gather audit evidence, and forming an audit opinion on the financial statements. Building on knowledge accumulated from previous courses, particularly Financial Audit 1, 2 and Financial Accounting 2, the audit content of this course will be closely linked through examining the audit of financial statements of enterprises operating in each different sector, such as: commercial banks, insurance, construction, information technology, mining, food processing, retail and hotels.
Course requirements
Requirements for the end-of-course examination
The diligence score must be 5 or higher (according to the School's common regulations)
Method of evaluating diligence score: see Appendix 2, rubric 1.
Regulations on class attendance
Students must be responsible for attending all classes in full. In case of absence due to force majeure, adequate and reasonable documentation must be provided.
Students must attend class at the scheduled time. Students arriving more than 10 minutes after class starts will not be allowed to attend the session.
Regulations on classroom conduct
All behavior that affects the teaching and learning process is strictly prohibited.
Absolutely no making noise or distracting others during the learning process; no eating, drinking, chewing gum, using devices such as phones, music players during class.
Laptops and tablets are only used for the purpose of taking lecture notes, calculations for lectures and assignments, not for other purposes.
Learning outcomes and assessment
The training management system automatically evaluates the achievement level of CLOs according to the School's common algorithm. The course learning outcomes are evaluated by students and the school after taking the end-of-course exam.
Lecturers
- Assoc. Prof. Phan Trung Kien
- Assoc. Prof. Doan Thanh Nga
- Assoc. Prof. Ta Thu Trang
- Dr. Nguyen Thi My
- Dr. Bui Thi Minh Hai
- Dr. Nguyen Thi Lan Anh
- Dr. Nguyen Thi Thanh Diep
- Dr. Le Quang Dung
- Dr. Phan Thi Thanh Loan
- Dr. To Van Nhat
Teaching plan
Learning resources
- Montgomery Auditing — Vincent M. O'Reilly, Patrick J. McDonnell, Barry N. Winograd, James S. Gerson, Henry R. Jaenicke, 12th edition, 1999
- Standard Audit Programs: Financial Statement Audit — Association of Professional Auditors of Vietnam, Hong Duc Publishing House, 2019
- Auditing and Assurance Services: An Integrated Approach — Arens, Elder, & Beasley, 16th Edition Pearson, 2017
- Textbook on Financial Auditing — Quynh, Nguyen Quang & Tue, Ngo Tri, National Economics University Publishing House, 2014
- CPA Program - Advanced Audit and Assurance — Brian, C., David, G., Dessalegn, M. R. S., Tan, C. S. T., Ken, T., 5th edition, 2019
- Technical Guide on Audit in Hotel — The Institute of Chartered Accountants of India, 2011
- Guidance Note on Audit of Banks — The Institute of Chartered Accountants of India, 2021 Edition, 2021