NATIONAL ECONOMICS UNIVERSITY SOCIALIST REPUBLIC OF VIETNAM

SCHOOL OF ADVANCED EDUCATIONAL PROGRAMS Independence – Freedom – Happiness

DETAILED SYLLABUS
FUNDAMENTAL AUDITING
1. GENERAL INFORMATION
Title: Fundamental Auditing
Course number: KTKI1101E

General Education courses:

Units:
- Theoretical hours: 30 hours
- Practical hours: 15 hours
Prerequisite: Students who participate in KTKI1101E should pass the Financial Accounting 1
course.

2. LECTURER’S INFORMATION
Dr. Le Quang Dung 0962299399 [email protected]

3. COURSE DESCRIPTIONS
The course is to equip students with fundamental knowledge and skills that are essential
to become an auditor in global auditing environment. The course covers topics of nature
and functions of auditing, different types of audits and auditors, ethics for professional
accountants, auditor’s services, main audit concepts, audit evidence, audit tests and audit
sampling and phases in audit process.

4. LEARNING RESOURCES :
COURSE BOOKS:

1. Hayes, R., Wallage, P., & Gortemaker, H. (2014). Principle of Auditing: An

Introduction to International Standards on Auditing (third), 3rd Edition, Pearson
Prentice Hall.

2. ACCA (2024), Audit and Assurance.

3. ACCA (2024), Foundation in Audit

REFERENCE BOOKS:
1. Porter, B., Simon, J., & Hatherly, D. (2014). Principles of external auditing. John Wiley
& Sons.

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 2. William F Messier Jr, Steven M Glover, Douglas F. Prawitt (2016), Auditing and
Assurance Services: A Systematic Approach, 10th edition, McGraw-Hill Education, ISBN-
10: 0077732502
3. O.R. Whittington, K. Pany (2014), Principles of Auditing and Other Assurance
Services, 19th Edition, McGraw Hill, ISBN: 0078025613

SOFTWARES: ACCA Account – Education Hub

5. COURSE GOALS
This course is designed to help students:

Table 5.1. Course Goals

Course Program Learning Bloom’s level of
Goal Description
Goals Outcomes (PLO) competence
[1] [2] [3] [4]
Describe the nature and functions of
G1 PLO2 II
auditing
Identify and compare different type of
G2 PLO2 III
audits and auditors
Understand ethics for professional
G3 PLO1 II
accountants
Identify and distinguish different types
G4 PLO2 II
of auditor’s services
Understand and assess audit risk and
G5 PLO2 II, III
materiality

Apply difference techniques in

G6 PLO2 III
collecting audit evidence

Demonstrate application of audit tests

G7 PLO2 III
and audit sampling
G8 Describe phases of an audit process PLO2 II

6. COURSE LEARNING OUTCOMES (CLO)

Table 6.1 Course Learning Outcomes
Rubric Course
criteria Bloom’s
learning
Goals Descriptions Level of
(RC) outcome
competence
(CLOs)
[1] [2] [3] [4] [5]

2
 RC 1.1 Describe the nature of auditing
CLO 1.1 and distinguish auditing vs II
accounting
G1 - Describe
the nature and RC 1.2 Explain the role of auditing and
functions of CLO 1.2 describe the main functions of II
auditing auditing
RC 1.3 Describe the historical
CLO 1.3 II
development of auditing
G2 - Identify RC 2.1. Identify and distinguish different
CLO 2.1 III
and compare types of audits
different type
RC 2.2. Identify and distinguish different
of audits and CLO 2.2 III
auditors types of auditors

RC 3.1 Identify and discuss the

CLO 3.1 II
G3 - fundamental principles of ethics
Understand RC 3.2 Explain the concept of
ethics for independence and differentiate
professional CLO 3.2 between ‘independence of mind’ II
accountants and ‘independence in
appearance’.
Identify the assurance and non-
G4 - Identify RC 4.1 CLO 4.1 assurance services normally II
and distinguish performed by auditors
different types
of auditor’s Understand the general definition
services RC 4.2 CLO 4.2 and elements of assurance II
services
Interpret fundamental concepts in
conducting an audit including
RC 5.1 CLO 5.1 II
fraud, error, materiality, audit
G5 -
risks
Understand and
assess audit Apply different benchmarks to
RC 5.2 CLO 5.2 II
risk and determine materiality
materiality
Identify and assessing inherent
RC 5.3 CLO 5.3 risk, control risks, detection risks III
in small case studies
Describe audit evidence
RC 6.1 CLO 6.1 II
G6 - Apply requirements
difference
Identify the common management
techniques in RC 6.2 CLO 6.2 II
assertions
collecting audit
evidence Understand the evidence-
RC 6.3 CLO 6.3 III
gathering techniques
G7 - RC 7.1 CLO 7.1 Understand and apply different III
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 Demonstrate types of audit tests
application of Understand the key concepts
audit tests and RC 7.2 CLO 7.2 related to audit sampling and II
audit sampling methods of sampling
Explain what is meant by client
RC 8.1 CLO 8.1 II
acceptance
RC 8.2 CLO 8.2 Demonstrate audit planning phase II
G8 - Describe in the audit process
phases of an RC 8.3 CLO 8.3 Demonstrate audit II
audit process implementation phase in the audit
process
Demonstrate audit completion II
RC 8.4 CLO 8.4
phase in the audit process

7. COURSE ASSESSMENT
7.1. Component score structure

Table 7.1 Course Assessment

Course
Rubric
Assessment Assessment Rubric learning Percentage
criteria Time
methods indicators description outcome (%)
(RC)
(CLOs)
[1] [2] [3] [4] [5] [6] [7]
Participant Students
attend class
fully and
RC 1.1- (See Table CLO1.1- Week
actively 10%
RC 8.4 7.2) CLO8.4 1-15
participate
in
discussions
Midterm Midterm RC 1.1,
assessment Test No. 1 1.2, 1.3, CLC 1.1,
No.1 (Lecture 1 – 2.1, 2.2, (See Table 1.2, 1.3, 2.1, Week
20%
Lecture 5) 3.1, 3.2, 7.2) 2.2, 3.1, 3.2, 8
4.1, 4.2, 4.1, 4.2, 8.1
8.1
Midterm Midterm RC 5.1,
assessment Test No2. 5.2, 5.3, CLC 5.1,
No.2 (Lecture 6 – 6.1, 6.2, (See Table 5.2, 5.3, 6.1, Week
20%
Lecture 8) 6.3, 7.1, 7.2) 6.2, 6.3, 7.1, 13
7.2, 8.2, 7.2, 8.2, 8.3
8.3
Final Final Test RC 2.2, (See Table CLO 2.2, After 50%
4
 assessment (Lecture 1 3.1, 3.2,
to Lecture 4.2, 5.3, 3.1, 3.2, 4.2,
10) 6.3, 7.1, 5.3, 6.3, 7.1, Week
7.2)
7.2, 8.1, 7.2, 8.1, 8.2, 15
8.2, 8.3, 8.3, 8.4
8.4

Table 7.2. Rubric criteria correspond to each CLO:

RC 1.1 Ability to describe the nature of auditing and distinguish auditing vs accounting
RC 1.1 Ability to explain the role of auditing and describe the main functions of auditing
RC 1.1
Ability to describe the historical development of auditing

RC 2.1.
Ability to identify and distinguish different types of audits

RC 2.2.
Ability to identify and distinguish different types of auditors

RC 3.1 Ability to identify and discuss the fundamental principles of ethics

RC 3.2 Ability to explain the concept of independence and differentiate between
‘independence of mind’ and ‘independence in appearance’.
Ability to identify the assurance and non-assurance services normally performed
RC 4.1
by auditors
Level of understanding about the general definition and elements of assurance
RC 4.2
services
Ability to interpret fundamental concepts in conducting an audit including fraud,
RC 5.1
error, materiality, audit risks

RC 5.2 Ability to apply different benchmarks to determine materiality

Ability to identify and assessing inherent risk, control risks, detection risks in small
RC 5.3
case studies

RC 6.1 Ability to describe audit evidence requirements

RC 6.2 Ability to identify the common management assertions

RC 6.3 Level of understanding about the evidence-gathering techniques

RC 7.1 Ability to understand and apply different types of audit tests

Level of understanding about the key concepts related to audit sampling and
RC 7.2
methods of sampling

RC 8.1 Ability to explain what is meant by client acceptance

RC 8.2
Ability to demonstrate audit planning phase in the audit process

RC 8.3 Ability to demonstrate audit implementation phase in the audit process

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 Ability to demonstrate audit completion phase in the audit process
RC 8.4

7.2. Exam matrix (Appendix 1)

7.3. Rubrics (Appendix 2)

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8. LESSON PLAN
* Cấu trúc bài thi (90ph)

1. MCQ: 15 quest không cần giải thích/ 10 quest cần short explains (rất ngắn gọn) => 1 câu = 0.2-0.25đ

2. T/F: 4-6 quests: Có giải thích

(1) + (2) = 50% - 60%

3. 2 – 3 following quests: (thường sai do không xác định đúng vấn đề, nên viết thành essay, các đoạn liên kết, có ý nghĩa)

- Câu hỏi về ethics; đề xuất việc KTV cần làm; thủ tục, thông tin KTV cần thu thập thêm để hiểu hơn về ttin cần kiểm toán

+ VD: Audit planning, client acceptance: cho 1 quy trình nhưng thiếu 1-2 steps -> muốn biết thêm thông tin gì để đưa ra quyết định? Mình hỏi người ta ko
trả lời thì sẽ xử lí ntn?; defficiencies của CG là gì?

- Cho 1 loạt thủ tục về kiểm toán -> hỏi thủ tục này hướng đến objective gì

- Propose các audit test: cần thực hiện gì

- Hỏi về evidence: cho 1 loạt procedures => thuộc kĩ thuật nào (compare: analytical; obtain info từ bank: confirmation; đối chiếu: inspection,…)

Reading Course Course

Week/ materials learning learning Learning and teaching Assessment
Topics/Content outcome outcome
Class activities methods
(CLOs) (CLOs)
[1] [2] [3] [4] [5] [6] [7]
1st Lecture 1: International Auditing Overview Hayes’s RC 1.1, CLO 1.1, - Introduce the course; The Homework
1.1. Auditing through World History Textbook 1.2, 1.3, 1.2, 1.3, logic of the course and the assigned by
Ch.1. 2.1, 2.2 2.1, 2.2 role and position of the instructor
1.2. Importance of Auditing: Đưa 1 list sinh
course in the curriculum
viên cần trả lời

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- Nâng cao độ tin cậy ACCA FA - Theoretical lectures
-… (Ch.1) - Students read materials
1.3 International Accounting and Auditing according to the Lecturer's
Standards: ACCA instructions
+ Ý nghĩa của chuẩn mực. AA (Ch.1)
+ Các nguyên tắc chung được áp dụng ở các
quốc gia.
=> Thước đo để xác định BCTC được phản ánh
chính xác hay ko, hợp lí hay không hợp lí so
với chuẩn mực mình sử dụng.
1.4. Audit Definition
1.5. General Principles Governing an Audit of
Financial Statements
1.6. Types of Audit
- Có nhiều cách chia
+ Chia theo chủ thể và khách thể auditor và
auditee: internal audit và external audit
+ Chia theo đối tượng: FS audit, operational
audit và compliance audit
=> Nắm rõ cách chia và phân loại.
VD: KTV thực hiện 1 số CV => KTV này
thuộc loại KTV nào?
+ Enhance defficiency,…=> operational audit
+ Evaluate FS,… => FS audit
+ Đánh giá tuân thủ rule, agreement =>
compliance audit
1.7. Types of Auditor
- Requirements của các loại auditors.
1.8. Stewardship, Agency and Accountability

8
 (Học thuyết => giải thích tại sao xuất hiện
misstatement)
1.9. Audit Process Model

Lecture 2: Corporate Governance

2.1. Overview of Corporate Governance
2.2. OECD and UK Codes (follow theo UK
code)
2.3. Audit Committees
- Nguyên tắc về quản trị công ty: BOD:
+ BOD cần tối thiểu bnhieu thành viên, tỉ lệ - Introduce the course; The
giữa NED và ED (NED: challenge và question logic of the course and the
ED để định hướng cho công ty, kiểm soát, role and position of the
không đưa quyết định hàng ngày – là nhiệm vụ ACCA course in the curriculum Homework
2nd
của ED) AA (Ch.2) RC 1.2 CLO 1.2 assigned by
- Theoretical lectures
+ Không tuân thủ các nguyên tắc: audit instructor
- Students read materials
commitee có thật sự bao gồm những thành viên according to the Lecturer's
độc lập ko: Independent of mind and in instructions
appearance.
+ Remuneration: không thể được phụ trách bởi
ED bởi nó khó có thể independent
+ Cách thức trả lương: Theo performance,
profit ngắn hạn: có hạn chế, đẩy manager focus
theo short term goal instead of long term one.

3rd Lecture 3: Ethics for Professional Hayes’s RC 3.1, 3.2 CLO 3.1, - Theoretical lectures Homework
Accountants Textbook 3.2 - Students read materials assigned by
- Xác định nguy cơ (threats) và safeguards Ch.3 according to the Lecturer's instructor
applied ACCA FA instructions
+ Self-Interest threat (Ch.2)

9
 + Self-review
+ Intimidation
+ Advocacy
+ Familiarity
- Các vấn đề liên quan, ảnh hưởng đến sự độc
lập: phí kiểm toán của 1 KH vượt quá 25%
tổng doanh thu => xác định trúng nguy cơ và
đề xuất biện pháp
- Safeguard: nên tránh nguy cơ = thường là rút
khỏi hợp đồng kiểm toán khi các safeguards ACCA
khác không thể áp dụng/giảm nguy cơ = bổ AA (Ch.4)
sung các thủ tục, tăng cường nhận thức,
independent check các giấy tờ/loại bỏ nguy cơ
= Thay thế KTV)
3.1. Definition of Ethics
3.2. The International Ethics Standards Board
of Accountants (IESBA) - Code of Ethics for
Professional Accountants
3.3. ACCA's Code of Ethics and Conduct
3.3. Independence
Hayes’s
Textbook
Ch.1,3
RC 1.1, CLO 1.1, ACCA FA Ch.1, 2 Results of question
th ACCA FA 1.2, 1.3, 1.2, 1.3,
4 Tutorial 1 – Lecture 1, 2, 3 answering and
Ch.1, 2 2.1, 2.2, 2.1, 2.2,
ACCA AA Ch.1,2,4 discussion
3.1, 3.2 3.1, 3.2
ACCA
AA
Ch.1,2,4

10
5th Lecture 4: An Auditor’s services Hayes’s RC 4.1, 4.2 CLO 4.1, - Theoretical lectures Homework
- Xác định dịch vụ => so sánh dịch vụ ấy với Textbook 4.2 - Students read materials assigned by
dịch vụ khác Ch.4 & according to the Lecturer's instructor
Ch.14 instructions
+ Các khía cạnh so sánh: level of assuarance:
(+) reasonable assurance: high-level of
assurance but not absolute assurance (cao nhất ACCA
có thể) AA Ch.1
(+) limited assurance: lower than reasonable
but still enhance the confidence of external
users.
(+) VD1: So sánh giữa FS audit và review
FS: 1 là reasonable, 1 là limited => limited sẽ
có mức đảm bảo thấp hơn; form of report and
conclusion: reasonable = positive (câu kết luận
phải là câu khẳng định); limited = negative; phí
dịch vụ review: thấp hơn vì có sự khác nhau về
quy mô của các thủ tục; types of audit test:
review: focus vào test of control, analytical
procedures; reasonable test: test of detail.
(+) VD: xác định đây là assurance hay non-
assurance: chủ yếu nằm ở enhace the quality
of information => independence và
competence của công ty dịch vụ đảm bảo; số
lượng parties involves: với assurance: bắt buộc
là 3 bên: responsible party, auditor và external
users; cần issue assurance report ko (Dịch vụ
đảm bảo cần nắm rõ: attestation/taxation
services)
4.1. Overview of auditor’s services
4.2. Assurance Engagement
4.3. Audits and Reviews of Historical Financial

11
 Information
4.4. Assurance Engagements Other Than
Audits or Reviews of Historical Financial
Information
4.5. Non-Assurance Engagements
4.6. International Framework for Auditor
Services
4.7. Professional Judgement, Professional
Scepticism
4.8. Quality Control (ISQC #1 and ISA 220)
- ISQC 1: Thiết kế quy trình kiểm soát chất
lượng mà audit firm phải tuân theo: các cuộc
kiểm toán cần sự tham gia nhiều positions khác
nhau: managers, partners, staffs,...
- Quality control: công tác đào tạo on-going
cho từng cấp bậc nhân viên; tăng cường tính
độc lập, soát xét của KTV.
6th Lecture 5: Client Acceptance and liability Hayes’s RC 8.1 CLO 8.1 - Theoretical lectures Homework
- List công việc KTV cần thực hiện để xác định Textbook - Students read materials assigned by
có chấp nhận KH không: kiểm tra tính chính Ch.5 according to the Lecturer's instructor
trực KH, independence của KTV, liên lạc với instructions
KTV tiền nhiệm,…Với các câu hỏi khó hơn: ACCA FA
Đưa 1 tình huống/thông tin của KH/KTV?công Ch.3
ty:
+ VD: KTV lâu năm nhưng lĩnh vực KTV này
thực hiện không phù hợp với lĩnh vực đang cần
kiểm toán => analyze để đưa ra quyết định
+ Sau khi soát xét => soạn engagement letter
(sales order) (chưa được coi là hợp đồng nhưng
những thông tin trên đó gồm những ttin KTV
có thể offer, là nền tảng để soạn thảo hợp đồng:

12
 phạm vi, đội ngũ, đối tượng, form of report);
invitation letter của KH (purchase order)

5.1. Client Acceptance Process

5.1.1. Evaluate the Client’s Background
5.1.2. Ability to Meet Ethical and Specific
Competence Requirements
5.1.3. Use of Other Professionals in the Audit
5.1.4. Communicating With the Predecessor
(Existing) Auditor
5.1.5. Acceptance by the Client – The
Engagement Proposal
5.2. The Audit Engagement Letter
5.3. Auditors’ Liability

Hayes’s
Textbook
Ch.4, 5, Results of question
RC 1.1, CLO 1.1,
14 answering and
1.2, 1.3, 1.2, 1.3, ACCA FA Ch.3
th
Tutorial 2 – Lecture 4,5 2.1, 2.2, 2.1, 2.2, discussion
7
Midterm test No. 1 ACCA FA 3.1, 3.2, 3.1, 3.2,
Ch.3 4.1, 4.2, 4.1, 4.2, ACCA AA Ch.1
Midterm test 1
8.1 8.1 (20%)
ACCA
AA Ch.1
8th Lecture 6: Main Audit concepts and Hayes’s RC 5.1, CLO 5.1, - Theoretical lectures Homework
Planning the Audit Textbook 5.2, 5.3 5.2, 5.3 - Students read materials assigned by
- Detection risk có MQH inverse với Control Ch. 6, 7 according to the Lecturer's instructor
risk instructions

13
 6.1. Planning Objective and Procedures
6.2. Understanding the Entity and its
Environment
6.3. Audit Risk Model
6.4. Internal control and Control risk
assessment (Internal audit monitors internal ACCA FA
control) Ch.5,6,7
6.5. Materiality
- Là gì
- Phụ thuộc vào yếu tố nào
6.6. Fraud and Irregularities
6.7. Other Planning Activities
Hayes’s
Textbook
Ch.6,7 Results of question
th RC 5.1, CLO 5.1,
9 Tutorial 3 – Lecture 6 ACCA FA Ch.5,6,7 answering and
5.2, 5.3 5.2, 5.3
discussion
ACCA FA
Ch.5,6,7
Lecture 7. Audit Evidence Hayes’s
7.1. The Basis of Evidence Textbook
7.2. Financial statement Assertions Ch.9, 10 - Theoretical lectures
RC 6.1, CLO 6.1, Homework
7.3. Sufficient Appropriate Audit evidence - Students read materials
10th 6.2, 6.3, 6.2, 6.3, assigned by
7.3. Audit Procedures for Obtaining Audit ACCA FA according to the Lecturer's
8.3 8.3 instructor
Evidence Ch.4 instructions
7.4. Written Representations
7.5. Audit Documentation
11th Lecture 8. Audit Tests and audit sampling Hayes’s RC 7.1, CLO 7.1, - Theoretical lectures Homework
- Nền tảng quyết định further audit test: the Textbook 7.2, 8.3 7.2, 8.3 - Students read materials assigned by
Ch.8, 9,

14
results of risk assessment procedures will 10 according to the Lecturer's instructor
decide the further audit test: types, amount,… instructions
- Về các loại audit test: ACCA FA
+ test of control (có thể bỏ qua): Ch.8, 10,
(+) để đánh giá effectiveness của internal 11
control => chỉ thực hiện khi có nhu cầu cần
đánh giá, xuất phát từ: 1. Pháp lý có yêu cầu
đánh giá không?; 2. Khi KTV muốn test of
control khi nó có khả năng xác định control
risk là thấp => quy mô test obtained sẽ giảm.
(+) Xem dấu vết của kiểm soát nội bộ: có chữ
ký phê duyệt không, sự phân cấp phân quyền
có đúng không.
+ Substantive procedures (không được bỏ qua)
8.1. Overview of audit tests
8.2. Test of controls
8.3. Substantive procedures
8.3.1. Analytical Procedures
8.3.2. Test of details
8.4. Audit sampling (Chọn mẫu)
- Cho phép KTV sử dụng kết quả của mẫu để
suy luận cho tổng thể => có yêu cầu của việc
chọn mẫu => có rủi ro lấy mẫu: không phải
mẫu đại diện, không mang đầy đủ đặc trưng
của tổng thể -> sai kết quả.
- Các kỹ thuật lấy mẫu: xét đoán, ngẫu nhiên,
thống kê/áp dụng AI có giúp KTV lấy mẫu dễ
dàng hơn không
=> Các câu hỏi có thể liên quan:
+ rủi ro liên quan đến lấy mẫu và không lấy

15
 mẫu
+ kỹ thuật lấy mẫu để giảm rủi ro
+ nếu 1 KTV chưa có kinh nghiệm mà lạm
dụng P2 xét đoán -> mẫu đại diện sai, có thể
lấy: 10 mẫu là ngẫu nhiên -> lập thêm 1 sheet:
unusual assessment (xét đoán)

Hayes’s
Textbook
Ch.8,9,10 RC 6.1, CLO 6.1,
Results of question
th 6.2, 6.3, 6.2, 6.3,
12 Tutorial 4 – Lecture 7 & 8 ACCA FA Ch.4, 8, 10, 11 answering and
7.1, 7.2, 7.1, 7.2,
ACCA FA discussion
8.3 8.3
Ch.4, 8,
10, 11
RC 5.1, CLO 5.1,
Revision of Lecture 6-8 5.2, 5.3, 5.2, 5.3,
Midterm test 2
13th 6.1, 6.2, 6.1, 6.2,
Midterm test No. 2 (20%)
6.3, 7.1, 6.3, 7.1,
7.2, 8.3 7.2, 8.3
14th Lecture 9. Completing the Audit Hayes’s RC 8.4 CLO 8.4 - Theoretical lectures Homework
Textbook - Students read materials assigned by
Ch. 11,12 according to the Lecturer's instructor
9.1. Completing the Audit Phase
instructions
9.1.1. Evaluate Governance Evidence
ACCA FA
9.1.2. Review for Discovery of Subsequent
Ch.9, 18,
Events
19
9.1.3. Review Financial Statements and Other
Report Material
9.1.4. Wrap-up Procedures
9.1.5. Matters for Attention of Partners (MAPs)

16
 9.1.6. Reports to the Board of Directors
9.2. Audit reports
9.2.1. Basic Elements of the Auditor’s Report
9.2.2. Types of Report Expressing Audit
Opinions
9.3. Communicating Control Deficiencies
Lecture 10. Internal Audit (giới thiệu)
10.1 Corporate Governance
10.2 Internal Audit Function - Theoretical lectures
RC 2.2 CLO 2.2 Homework
ACCA - Students read materials
15th 10.3 Outsourcing assigned by
AA Ch.14 RC 8.4 CLO 8.4 according to the Lecturer's
10.4 Other Assignments instructor
instructions
10.5 Internal Audit Reports
Revision

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9. COURSE REQUIREMENT & EXPECTATION
9.1 Class Attendance
- Attendance will be checked for the entire semester (sessions). Students are expected to
attend all classes and to participate fully. Attendance and class participation will be used in the
final determination of grades and can alter the grade up or down. If students are absent, they are
responsible for what they have missed.
- Students are allowed three excused absences. More than two absences may result in a
lower grade and failure in the course.
9.2 Classroom Citizenship
- The course is implemented based on respecting teachers and learners. Students are
expected to conduct themselves at all times in a professional manner, including regular class
attendance, alertness and interest in the class. Unprofessional behavior includes, but is not limited to,
reading the newspaper in class after class has begun, being late for class, talking to one's neighbor
excessively, leaving class, sleeping in class, or engaging in any other behavior that is disruptive or
disrespectful to the professor or class. Unprofessional behavior is not allowed.
- Students are expected to come in class on time. If students are late for class more than
10 minutes from the lesson begins, they will not be allowed to attend that lesson.
- Students are prohibited to make noise or influence others during the lesson.
- Food and drinks WILL NOT be allowed in the classroom. Please make sure to finish all
food and drinks before entering the classroom. This includes water as well.
- Students are encouraged to turn off their cell phones, pagers, and all other electronic
devices before coming to class. Laptops, cellphones and tablets are only used for learning purpose.

- Students are responsible for knowing what goes on in class, which may include material
not covered in the readings, modifications to the syllabus, assigned homework, and
announcements concerning exams. Students are encouraged to ask relevant questions, make
pertinent comments, and present answers to questions raised during class. Students are also
encouraged to use office hours to discuss matters related to the course.

9.3 Academic Integrity

- The faculty expects from its students a high level of responsibility and academic
honesty. Because the value of an academic degree depends upon the absolute integrity of the
work done by the student for that degree, it is imperative that a student demonstrate a high
standard of individual honor in his or her scholastic work.
- Scholastic dishonesty includes, but is not limited to, statements, acts or omissions
related to applications for enrollment or the award of a degree, and/or the submission as one’s
own work or material that is not one’s own. As general rules, scholastic dishonesty involves one
of the following acts: cheating, plagiarism, collusion and/or falsifying academic records.
Students suspected of academic dishonesty are subject to disciplinary proceedings.

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 - Plagiarism, especially from the web, from portions of papers for other classes, and from
any other source is unacceptable and will be dealt with under the university’s policy on
plagiarism.

10. DATED: 12/12/2024

HEAD OF AUDITING DEAN OF SCHOOL OF PRESIDENT

DEPARTMENT ACCOUNTING AND
AUDITING

Assoc.Prof. Phan Trung Kien

Prof. Nguyen Huu Anh Prof. Pham Hong Chuong

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APPENDIX

Appendix 1. EXAM MATRIX

Lecture CLO Level of assessment Midterm Test Midterm Final Test
No.1 Test No.1
Remember Understand Apply (T1) (T2) (T3)
Lecture 1 CLO 1.1 T1 X
Lecture 1 CLO 1.2 T1 X
Lecture 1 CLO 1.3 T1 X
Lecture 1 CLO 2.1 T1, 3 X X
Lecture 1 CLO 2.2 T1 X
Lecture 2 CLO 3.1 T1 T3 X X
Lecture 2 CLO 3.2 T1 T3 X X
Lecture 3 CLO 4.1 T1 X
Lecture 3 CLO 4.2 T1 T3 X X
Lecture 5 CLO 5.1 T2 X
Lecture 5 CLO 5.2 T2 X
Lecture 5 CLO 5.3 T2, 3 X X
Lecture 6 CLO 6.1 T2 X
Lecture 6 CLO 6.2 T2 X
Lecture 6 CLO 6.3 T2 T3 X X
Lecture 7 CLO 7.1 T2 T3 X X
Lecture 7 CLO 7.2 T2, 3 X X
Lecture 4 CLO 8.1 T1 T3 X X
Lecture 5 CLO 8.2 T2, 3 X X
Lecture 6 CLO 8.3 T2, 3 X X
Lecture 7 CLO 8.3 T2, 3 X X
Lecture 8 CLO 8.4 T3 X

Appendix 2. RUBRICS
Rubrics 1. Evaluate attendance scores
- Weight in course score: 10%
Number of Participate in discussions (assessment by seminar teachers)
absences Excellent Good Fair Bad
- Volunteer to - Volunteer to - Answer the - Do not answer
answer and answer questions; questions the the question;
correct exercises - Volunteer to teacher asks; - Do not present
two or more correct - answers to exercise answers;
times; homework; exercises asked - Do not
- Proactively - Ask discussion by the teacher participate in
present problems questions with the to do at home; interactions.
and personal
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 opinions and class; - Expressing
discuss; - Correctly answer opinions;
- Propose new questions that
issues and topics; other students
- Other have not been able
outstanding to answer;
activities.
0 10, 10+ 9 8 7
1 9, 10 8 7 6
2 8, 9 7 6 5
>2 0
Note: 10+ can be considered to add points to the 40% Midterm score when the attendance
score is 10.

Rubrics 2. Midterm test No.1

- Weight: 20%
- Evaluation based on test results

Questio Rubrics CLO Weight Score level (10 point scale)

n RC % Good Fair Average Bad
8,5 – 10 7,0 – 8,4 4,5 – 6,9 0 – 4,4
1 1.1 1.1 10% - Explain fully - Explain some - Explain a few - Fundamentally
1.2 1.2 10% and basic contents contents incomplete and
convincingly of the question according to convincing
1.3 1.3 10% the audit issues fully and the question explanation of
2 2.1 2.1 10% according to convincingly audit issues
2.2 2.2 10% the questions according to according to the
the issue being question
3 3.1 3.1 10% asked
3.2 3.2 10%
4 4.1 4.1 10%
4.2 4.2 10%
5 8.1 8.1 10%

Rubrics 3. Midterm test No.2

- Weight: 20%
- Evaluation based on test results

Questio Rubrics CLO Weight Score level (10 point scale)

n RC % Good Fair Average Bad
8,5 – 10 7,0 – 8,4 4,5 – 6,9 0 – 4,4
1 5.1 5.1 10% - Explain fully - Explain some - Explain a few - Fundamentally
5.2 5.2 10% and basic contents contents incomplete and
convincingly of the question according to convincing
5.3 5.3 10% the audit issues fully and the question explanation of
8.2 8.2 10% according to convincingly audit issues
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 2 6.1 6.1 10% the questions according to according to the
6.2 6.2 10% the issue being question
asked
6.3 6.3 10%
8.3 8.3 10%
3 7.1 7.1 10%
4 7.2 7.2 10%

Rubrics 4. Final test

- Weight: 50%
- Evaluation based on test results
- Time duration: 90 minutes

Questio Rubrics CLO Weight Score level (10 point scale)

n RC % Good Fair Average Bad
8,5 – 10 7,0 – 8,4 4,5 – 6,9 0 – 4,4
1 2.1, 3.1, 2.1, 3.1, 30 - Explain fully - Explain some - Explain a few - Fundamentally
(MCQ) 3.2, 4.2, 3.2, 4.2, and basic contents contents incomplete and
5.3, 6.3, 5.3, 6.3, convincingly of the question according to convincing
7.1, 7.2, 7.1, 7.2, the audit issues fully and the question explanation of
8.1, 8.2, 8.1, 8.2, according to convincingly audit issues
8.3, 8.4 8.3, 8.4 the questions according to according to the
2 (True/ 2.1, 3.1, 2.1, 3.1, 30 the issue being question
False) 4.2, 5.3, 4.2, 5.3, asked
6.3, 7.1, 6.3, 7.1,
7.2, 8.1, 7.2, 8.1,
8.3, 8.4 8.3, 8.4
3 1.2, 4.1, 1.2, 4.1, 20
4.2 4.2
4 6.2, 6.3, 6.2, 6.3, 20
7.1 7.1

Note:
Question 1 (MCQ): 10 questions & short Explain
Question 2 (True/ False & explain): 6 questions
Question 3, 4: short cases
- Gian lận, sai sót
- PHân biệt rủi ro (cho case => nhận diện là rủi ro gì? Trình bày khái niệm/bản chất loại rủi
ro đó.
- Phân biệt kỹ thuật : nhận diện là kỹ thuật gì? Trình bày lý thuyết về kỹ thuật đó.
- Các yếu tố cấu thành audit engagement/ assurance engagement
- Đạo đức nghề nghiệp

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