KTKI1116 — Thực hành kiểm toán báo cáo tài chính

The course Practice of Financial Statement Auditing (FSAP) helps learners develop the ability to systematically carry out all the work content required to form an audit opinion on historical financial statements under the specific and actual conditions of auditing a client's financial statements. The contents of the course are addressed in a systematic and logical manner following the process of an audit, based on common best practices using a risk-assessment-based approach and applied to simulated or actual client data. Learners will proactively perform various audit tasks, from audit preparation to issuing the audit report, just as actual auditors work. The main contents of the course include practicing the steps of the financial statement audit process, from accepting a client to presenting the audit opinion and preparing the audit report on the financial statements based on actual/simulated client data.

Regulations on conditions for the end-of-course examination

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

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

Regulations on class attendance

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

Students must arrive on time as scheduled. Students who arrive more than 10 minutes after the class has begun will not be allowed to attend the session.

Regulations on classroom behavior

Any behavior affecting the teaching and learning process is strictly prohibited.

Absolutely no making noise or disturbing others during class; no eating or drinking, chewing gum, or using 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 in support of the lecture and exercises, and not for other purposes.

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