The final exam will cover all six topics of the course syllabus.

Marking criteria:
- Homework: Marking is based on the extent of completeness and understanding
- Discussion questions in the final exam
Marking Criteria Weight
Quality of arguments: relevance, logic and cohesion 20%
Use of frameworks to support analysis 20%
Use of case evidence to support analysis 20%
Originality and usefulness of the analysis 20%
Organization, clarity of expression, editing etc 20%

Penalties:
Students caught cheating on an exam or assignment will be given a ZERO. Please
note that cheating includes plagiarism.

12. Course Grading Scale: 10/10

- The course grading scale is 10-point system, with ten being the highest and zero
being the lowest.
13. Recommended Resources:
Compulsory materials:
- Textbook:
1. Gay, G., & Simnett, R. (2018). Auditing and assurance services (7th ed.):
McGraw-Hill Australia.
2. Auditing Division, Faculty of Accounting and Auditing, University of
Economics HCMC (2019). Auditing – 8thEdition. UEH Publishing House.
- Workbook: Auditing Division, Faculty of Accounting and Auditing, University of
Economics HCMC (2015), Auditing workbook – 3th Edition. Statistics Publisher.
Recommended materials:
1. Whittington, Ray, & Pany, Kurt. (2012). Principles of auditing & other
assurance services (18th ed.). New York: McGraw-Hill Irwin.
2. Robertson, Jack C., Louwers, Timothy J., & Robertson, Jack C. (2002). Auditing
and assurance services (10th ed.). Boston: McGraw-Hill.
3. University of Economics HCMC (2012), Internal Control (2nd ed.). Orient
Publisher.
4. Tran, T.G.T., & Vo, A.D. (2009). Auditor’s professional ethics. Finance
Publisher.

5. Vietnamese Standards on Auditing (2012)

6. Vietnamese Accounting Standards

4
14. Additional materials and Equipment: N/A
15. Course Schedule:

Week Topics Reading metarials Preperation

1 Introduction Chapter 1– Textbook 1 Exercises in Chapter
Topic 1: Introduction Chapter 1 – Textbook 2 1 – Textbook 1
of assurance and Exercises in Chapter
auditing 1 – Workbook
2 Topic 1: Overview of Chapter 1, 2 – Textbook 1 Exercises in Chapter
auditing and Chapter 1 – Textbook 2 1, 2 – Textbook 1
independent auditing
Exercises in Chapter
(con’t)
1 – Workbook
3 Topic 2: Audit Chapter 2, 3 – Textbook 1 Exercises in Chapter
environment Chapter 7 – Textbook 2 2, 3 – Textbook 1
Exercises in Chapter
7 - Workbook
4 Topic 3: Internal Chapter 7 – Textbook 1 Exercises in Chapter
controls Chapter 2 – Textbook 2 7 – Textbook 1
Exercises in Chapter
2 – Workbook
5 Topic 3: Internal Chapter 8 – Textbook 1 Exercises in Chapter
controls (cont.) Chapter 2 – Textbook 2 8 – Textbook 1
Exercises in Chapter
2 – Workbook
6 Mid-term exam From the beginning of Self-study at home
the course to Internal and attend the test in
Control Topic. class
Topic 4: Audit Chapter 4, 5, 6 – Exercises in Chapter
planning Textbook 1 4, 5, 6 – Textbook 1
Chapter 3 – Textbook 2 Exercises in Chapter
3 – Workbook
7 Topic 4: Audit Chapter 4, 5, 6 – Exercises in Chapter
planning (cont.) Textbook 1 4, 5, 6 – Textbook 1
Chapter 3 – Textbook 2 Exercises in Chapter
3 – Workbook
8 Topic 4: Audit Chapter 4, 5, 6 – Exercises in Chapter
planning (cont.) Textbook 1 4, 5, 6 – Textbook 1
Chapter 3 – Textbook 2 Exercises in Chapter
3 – Workbook
9 Topic 5: Audit Chapter 4, 9 – Textbook Exercises in Chapter
evidence 1 4,9 – Textbook 1
5
 Chapter 4 – Textbook 2 Exercises in Chapter
4 – Workbook
10 Topic 6: Audit report Chapter 11, 12 – Exercises in Chapter
Textbook 1 11,12 – Textbook 1
Chapter 6 – Textbook 2 Exercises in Chapter
6 – Workbook
11 Topic 6: Audit report Chapter 12 – Textbook 1 Exercises in Chapter
(Cont.) 12 – Textbook 1
Chapter 6 – Textbook 2
Exercises in Chapter
6 – Workbook
Review

DEAN OF FACULTY LECTURERS

Pham Thi Ngoc Bich