SYLLABUS

THAI NGUYEN UNIVERSITY

COURSE TITTLE: FUNDAMENTALS OF AUDIT
Course title: FUNDAMENTALS OF AUDIT INTERNATIONAL SCHOOL
Course code: FUA331
SYLLABUS
Department: Fac. of Economics and Management
Course title: FUNDAMENTALS OF AUDIT
Credit hours: 45
Prerequite(s): Not required
Course code: FUA331
First issue:
Credits: 3 Block
Knowledge
Practical, Internship and
General courses of Thai Core courses of Business & Core courses of Specialized courses of
Program: Accounting and Finance
Field – based courses Graduation courses of
Nguyen university Management International Business International Business
 International Business
 🗹 Nguyen, 2023
Thai
 


Compulsory Elective □
□

Compulsory Compulsory Elective Compulsory Compulsory Compulsory Elective

Elective □ Elective □ Elective □
□ □ 🗹 □ □ □ □

1. INSTRUCTOR(s) INFORMATION.

No. Instructors’ name Email Phone number Department My site

1 Nguyen Tu Anh

2 Nguyen Phuong Thao [email protected] 0988090796

Note: Please list all the lecturers involved in teaching the course

2. COURSE DESCRIPTION

Fundamentals of auditing covers the concepts and basic principles of auditing and insurance as the nature and functions of the audit. This subject cover the basic
knowledge of audit in order to understand and appreciate the nature of auditing and its practices.

3. OBJECTIVES OF THE SUBJECT

Goals Description Expected Learning Level

Outcomes
(ELOs)

G1 Knowledge To develop an introductory understanding of the standards, concepts, objectives, techniques,

ELO3 ELO4 2
reports and ethics pertaining to the work of both the external and internal auditor.

G2 Demonstrate understanding of diversity and ready manipulate in professional working

ELO9 6 2
Skills environment

G3 Contribute knowledge, skills and values relevant to a career in the selected disciplines; and
Attitude effective, efficient and ethical leadership ELO 11 2

4. CLO - COURSE LEARNING OUTCOMES

Goals CLOs Description Expected Level

Learning
Outcomes
(ELOs)

Demonstrate an understanding of the nature and scope of auditing and related

CLO1
services

G1 CLO2 Describe and discuss the regulatory framework of auditing and related services. ELO3 2

CLO3 Explain the stages of an audit and methods of gathering audit evidence

CLO4 Understand and be able to interpret different types of audit reports.

CLO5 Competency in oral and written communication skills

Ability to work harmoniously with

G2 CLO6 ELO9 2
individuals and groups in organizations

CLO7 Use of technology.

 CLO8 Understand the ethical standards of an auditor

G3 ELO11 2
CLO9 Have knowledge of the Code of Ethics and its usefulness to the profession.

Chỉ có 4 CLOs, chị sắp xếp lại 9 CLOs này thành 4 CLOs nhé

Matrix of Course’s Contribution Level to Expected Learning Outcomes

Course code Course Contribution level to ELOs

1 2 3 4 5 6 7 8 9 10 11 12

FUA 431 FUNDAMENTALS OF

2 2 2
AUDIT

The Progression of Developing Course Learning Outcomes

Course Learning Outcomes (CLO)

Content Knowledge Skills Attitude

1 2 3 4 5 6 7 8 9 10 11 12

Chapter 1 : Introduction to auditing a a

Chapter 2: Audit terminologies a

Chapter 3: Review of and Internal a a a

control

Chapter 4: Analytical and substantive b b a

procedures

Chapter 5: Stages of a modern audit b b a

Chapter 6: Professional Standards b b b

Chapter 7: Professional Ethics b b b

Notes:
Blank is undetermined level
a is the lowest contribution level
b is the median contribution level
c is the highest contribution level

5. READING MATERIALS
5.1. Textbook(s)
1, O. Ray Whittington, Kurt Pany, ‘Principles of Auditing and Other Assurance Services, 2022

5.2. Compulsory reading(s)

* Book(s)
* Article(s)
* Other

5.3. Optional reading(s)

* Book(s)
th
[2] Alvin A. Arens et al: Auditing and assurance services, an integrated approach, 12 edition, Pearson Prentice Hall, New Jersey (2008).
* Article(s)
[3] The Institute of Chartered Accountants in England and Wales, Assurance- Study Manual, 2022
[4]The Institute of Chartered Accountants in England and Wales, Assurance-Question bank , Question bank, 2022

* Other

6. COURSE CONTENT AND SCHEDULE

6.1. Course content
Teaching methods

Lecture Discussion, Essays, Exercise, Self-study with Assignments,

Meeting Chapter
Practice, Seminar… Practices teacher’s assessments

… tutorials

1,2 Chapter 1 5 1 5 5

3,4,5 Chapter 2 6 3 5 5

6,7,8 Chapter 3 6 3 5 5

9 Mid-term 3 0 0

10,11, Chapter 4 7 2 5 5

12,13,14 Chapter 5 9 5 5

15,16 Chapter 6 5 1 5

17,18 Chapter 7 5 1 5

Total (hour) 36 18
 6.2. Schedule of lectures
20

Chapter 1: Introduction to audit

Meeting Chapter 1

Lesson Learning Outcomes Teaching

CLOs Content Assessments Materials
(LLOs) activities

LL0 1: Understand the nature of the audit Introduction to audit Lecture and - Textbook
CLO 1,
1 and all issues of environmental audit discussion - Assigned books and
CLO2
documents

Tutorials - Content: consult, answer questions about teaching contents and knowledge; guide on discovering
studying documents…
- Working time: By appointment
- Venue (location): Department Office

Student’s preparation Reading before classes

Meeting Chapter 2

Lesson Learning Outcomes Teaching

CLOs Content Assessments Materials
(LLOs) activities

CLO 1, LLO2: Understand all Audit Lecture and Group/ - Textbook

CLO2 terminologies of audit: fraud, terminologies discussion Individuals - Assigned books and documents
3-5
error, audit risk, materiality, assignment
audit evidence, assertion...

Tutorials - Content: consult, answer questions about teaching contents and knowledge; guide on discovering studying
documents…
- Working time: By appointment
- Venue (location): Department Office

Student’s preparation Reading before classes

Chapter 2: Audit terminologies

Chapter 3: Review of and Internal control

Meeting Chapter 3

Lesson Learning
Teaching
CLOs Outcomes Content Assessments Materials
activities
(LLOs)

6-8 CLO 1, LLO3: Understand the Review of and Lecture and - Curriculum
CLO 2, Internal control system and Internal control discussion - Assigned books and documents
 CLO 3 5 components of internal
control in firm

Tutorials - Content: consult, answer questions about teaching contents and knowledge; guide on discovering studying
documents…
- Working time: By appointment
- Venue (location): Department Office

Student’s preparation Reading before classes

Chapter 4: Analytical and substantive procedures

Meeting Chapter 4

Lesson Learning
Teaching
CLOs Outcomes Content Assessments Materials
activities
(LLOs)

CLO 1, LLO4: Understanding Analytical and Lecture and - Curriculum

CLO 2, analytical procedures substantive discussion - Assigned books and documents
CLO 3 (audit techniques) and procedures
apply in actual
situations
10,11 LLO05:
Understanding
substantive procedures
(audit techniques) and
apply in actual
situations

Tuorials - Content: consult, answer questions about teaching contents and knowledge; guide on discovering studying
documents…
- Working time: By appointment
- Venue (location): Department Office

Student’s preparation Reading before classes

Chapter 5: Stages of a modern audit

Meeting Chapter 5

Lesson Learning Outcomes Teaching

CLOs Content Assessments Materials
(LLOs) activities

CLO 3, CLO LLO6: Understand and Stages of a Lecture, - Curriculum

4, CLO 5, manipulate basic knowledge modern audit Discussion - Assigned books and documents
CLO6, ClO 7 of audit in auditing
12 - 14
LLO7: Understand opinions
of audit and manipulate to
make audit reports

Tutorials - Content: consult, answer questions about teaching contents and knowledge; guide on discovering studying
documents…
- Working time: By appointment
- Venue (location): Department Office

Student’s preparation Reading before classes

Chapter 6:Professional Standards

Meeting Chapter 6

Lesson Learning
Teaching
CLOs Outcomes Content Assessments Materials
activities
(LLOs)

15 - 16 CLO 1, LLO 8 Understand Professional Lecture, - Curriculum

CLO 2, ClO Professional Standards Standards Discussion and - Assigned books and documents
7, CLO 8, LLO9: Manipulate Practice
 CLO 9 content in standard in
auditing

Tutorials - Content: consult, answer questions about teaching contents and knowledge; guide on discovering studying documents…
- Working time: By appointment
- Venue (location): Department Office

Student’s preparation Reading before classes

Chapter 7: Professional Ethics

Meeting Chapter 7

Lesson Learning
Teaching
CLOs Outcomes Content Assessments Materials
activities
(LLOs)

CLO 1, CLO LLO 10 Understand Stages of a Lecture, - Curriculum

2, ClO 7, Professional ethic modern audit Discussion and - Assigned books and documents
CLO 8, CLO standards Practice
17 - 18
9 LLO 11: Manipulate
content in standard in
auditing

Tutorials - Content: consult, answer questions about teaching contents and knowledge; guide on discovering studying
documents…
- Working time: By appointment
- Venue (location): Department Office

Student’s preparation Reading before classes

30
7. COURSE POLICY : The Course policy is under the current training regulations

8. COURSE ASSESSMENT
8.1. Matrix of Course Learning Outcome Evaluation

Mid-term Assignment Final Exam

CLO Level Participation (30%)
(20%) (50%)

CLO1 2 X X X

CLO2 2 X X X

CLO3 2 X X X

CLO4 2 X X X

CLO5 2 X X X

CLO6 2 X X X

CLO7 2 X X X

CLO8 2 X X X

CLO9 2 X X X

8.2. The rubric of Course Evaluation

* Formative assessment
Rubric 1: Participation evaluation (30%)
 Evaluation criteria Rate Distinction Merit Pass Below Pass Bad
(%) (8,5-10) ( 7,0-8,4) (5,5-6,9) (4,0-5,4) <4,0

In-class attendance Attend all meetings Absence of 1-3 Absence of 3-6 Absence of 6-9 Absence of more
meetings meetings meetings than 9 meetings

Homework/ Case study - Fully committed in- - Positively - Hardly committed in- - Have to have Only attend
analysis class activities committed in-class class activities lecturer’s actions classes but do not
- Submit all the activities - Submit all the to commit in- participate in-
assigned homework - Submit all the assigned homework and class activities class activities
and assignments assigned homework assignments - Lack of and not submit
and assignments submitted homework and
assignments and assignments
homework

* Midterm Test
Rubric 2: Mid-term Test (20%)
(Written exam)

Criteria Rate (%) Distinction Merit Pass Below Pass Bad

(8,5-10) ( 7,0-8,4) (5,5-6,9) (4,0-5,4) <4,0

Answer of the Correctly answer Correctly answer Correctly answer Correctly answer Correctly answer
questionnareas 85%-100% of the 75%-85% of the 60%-75% of the 45%-60% of the less than 45% of the
không thể là questionnaires questionnaires questionnaires questionnaires questionnaires
phiếu điều tra
được

* Final Test
Rubric 3: Final Test (50%)
(Written exam)

Criteria Rate Distinction Merit Pass Below Pass Bad

(%) (8,5-10) ( 7,0-8,4) (5,5-6,9) (4,0-5,4) <4,0

Information and - 85%-100% - 75-85% accurately - 60-70% accurately - 50-60% accurately - Accurately answer
content accurately answer all answer all the answer all the answer all the less than 50% of the
the requirement of the requirement of the requirement of the requirement of the questionnaire
 assignment assignment assignment assignment - Little or no useful
- Accurate and clear - Correct and useful - Correct and useful - Some incorrect information presented
language used information, clear information but information and
throughout, clear structure unclear structure irrelevant content
structure

- High standard - High standard - Grammar and - Grammar and - Unclear and flawed
Language grammar and language grammar and language lack language not grammar and language
language cohesiveness cohesive

- Develop own ideas - Critical appraisal - Clear evidence of - Uncritical use of No evidence of wider
through investigation of sources wider reading sources reading and refereed
Use of literature/ - Demonstrate a critical - Good use of - Use relevant - Irrelevant sources sources
Evidence of further understanding of referral sources referred sources
reading sources
- Good use of referred
sources

Matrix of the Course’s Questionbank Level to Expected Learning Outcomes

Level
Chapter ELOs CLOs LLOs
1 2 3

CLO 1, CLO2
1 ELO 3, ELO11 LLO1 30 15

2 ELO3, ELO11 CLO 1, CLO2 LLO 30 20

CLO 1, CLO 2, 20
ELO 3 LLO3 30 15
CLO 3
3

ELO3, ELO9, CLO 1, CLO 2, 10

4 LLO4, LLO5 20 15
ELO11 CLO 3

ELO3, ELO9, CLO 3, CLO 4,

5 LLO6, LLO7 20 10 10
ELO11 CLO 5, CLO6,
 ClO 7

CLO 1, CLO 2,
ELO3, ELO9, 10
6 ClO 7, CLO 8, LLO8, LLO9 10 05
ELO11
CLO 9

CLO 1, CLO 2, 10
ELO3, ELO9,
7 ClO 7, CLO 8, LLO10. LLO11 10 10
ELO11
CLO 9

Total questions 300 150 90 60

Notes:

No. Evaluation objectives Content Level

1 Remembering To enumerate knowledge and being able to repeat them when asked

Understanding To enumerate phenomenas and issues that students need to 1 (*)

2
understand

Applying To enumerate phenomenas and issues that students need to

3
understand and know how to appy 2 (**)

4 Analyzing To enumerate processes that can be combined to solve the problems

5 Evaluating To enumerate types of composite problems that students can achieve

Creating To enumerate concepts, terms, methods, processes …that need to be 3(***)

6
evaluated

DEAN LECTURER

Ha Xuan Linh

Appendix: Detailed Syllabus Updating Process (Annually)

First Update:
- Summary of the 1st updated content of the syllabus: January 8, 2021
- Syllabus …… is updated according to the new output standards and the new program which has been reviewed in
<Updater signs and writes full name)
2020 for International Business, to be applied from K10;
- The content of the module is adjusted according to the experience of teaching the module ……. for advanced
International Business program at ISTNU and essential knowledge updates for practice;