Đề cương chi tiết học phần Kiểm toán căn bản Tiếng anh (Học viện tài chính)
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"Auditing" subject
CONTENT IN BRIEF
Part one
Introduction to
Auditing
Part two
Basic concepts in
auditing
Part three
Chapter 1: Auditing Profession Overview
Chapter 2: Auditing Standards, Ethics Code and the legal
liability of auditors
Chapter 3: Financial report assertions and audit evidence
Chapter 4: Frauds and Errors, Materiality and Risks in an audit
Chapter 5: Internal control and assessment of control risk
Chapter 6: Audit report
Chapter 7: Audit methods and sampling
Audit methods and Chapter 8: Audit in an EDP system
sampling
Part four
Audit
Chapter 9: Organization and management the audit process
Chapter 10: Quality controls in an audit
Organization and
Management
CONTENT IN FULL
Part one: Introduction to Auditing
Chapter 1: Auditing Profession Overview
Learning Objectives
Contents
1.1. Nature of auditing
1.2. Funtions of auditing
1.3. Subjects of auditing
1.4. Classifications of auditing
1.5. Auditing process
1.6. Overview of audit of financial statement
Summary
Review questions and problems
Chapter 2: Auditing Standards, Ethics Code and the legal liability of auditors
Learning Objectives
Contents
2.1. Auditing Standards
2.2. Professional Ethics
2.3. The legal liability of auditors
Summary
Review questions and problems
Part two: Basic concepts in auditing
Chapter 3: Financial report assertions and audit evidence
Learning Objectives
Contents
3.1. Financial report assertions and audit objective
3.2. Audit evidence
Summary
Review questions and problems
Chapter 4: Frauds and Errors, Materiality and Risks in an audit
Learning Objectives
Contents
4.1. Fraud and error
4.2. Materiality in planning and performing stage
4.3. Risks in an audit (including new definition according to VSAs1/1/2014)
4.4. Relationship among materiality, risks and audit evidence
Summary
Review questions and problems
Chapter 5: Internal control system and assessment of control risk
Learning Objectives
Contents
5.1. Nature of internal control system
5.2. Components of internal control system
5.3. Understand internal control and assessment of control risk in an audit
Summary
Review questions and problem
Chapter 6: Audit reports
Learning Objectives
Contents
6.1. Nature of audit report
6.2. Elements of an audit report
6.3. Financial statement audit report
6.4. Audit report about compliance audit
6.5. Audit report about performance audit
Summary
Review questions and problems
Part three: Audit methods and sampling
Chapter 7: Audit methods and sampling
Learning Objectives
Contents
7.1. Audit methods
7.2. Audit sampling
Summary
Review questions and problems
Chapter 8: Audit in an EDP system
Learning Objectives
Contents
8.1. Overview of an EDP system in an enterprise
8.2. The importance of audit in an EDP system
8.3. Risk assessment and evidence-gathering in an EDP system
8.4. Audit with the use of CAATs in an EDP system
Summary
Review questions and problems
Part four: Audit Organization and Management
Chapter 9: Organization and management the audit process
Learning Objectives
Contents
9.1. Internal audit organization and management
9.2. Independent audit organization and management
9.3. State audit organization and management
Summary
Review questions and problems
Chapter 10: Quality controls in an audit
Learning Objectives
Contents
10.1. Overview of a quality control system in an audit organization
10.2. Quality control approach in an audit
10.3. Documentation of a quality control system
Summary
Review questions and problems
GLOSSARY
REFERENCE
Hanoi, 6th June 2015
Auditing Faculty, Accounting Department
Academy of Finance, Vietnam
Head of Audit Department
Essoc.Prof.Dr. Thinh Van Vinh
