TON DUC THANG UNIVERSITY

FACULTY OF ACCOUNTING

AUDITING
Course code: 201106

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 COURSE INFORMATION

Course name: Auditing

Course code: 201106
Course credits: 4 credits
Theory/Practices: 60 periods

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 COURSE OBJECTIVES
Knowledge:
• Understand basic concepts in auditing including ethics,
audit evidence, materiality, audit risk and audit procedures;,
audit process; components of internal control; tests of
controls and tests of details; audit report;
• Application of professional ethics and professional behavior
in auditing; apply knowledge to practice auditing important
items on financial statements.

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 COURSE CONTENTS
1 Overview of audit

2 Audit planning and risk assessment

3 Internal control system

4 Audit evidence and audit sampling

5 Audit Completion and Audit Report

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 COURSE CONTENTS (CONT)

6 Audit Cash and Cash Equivalents

7 Audit Accounts Receivable and Revenues

8 Audit Inventories and Accounts Payable

9 Audit tangible fixed Assets and Depreciation

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 STUDY DOCUMENTS
• Textbook:
• [1]. Karla M.Johnstone, Audrey A.Gramling, Larry
E.Rittenberg, [2014], “Auditing: A risk-based approach to
conducting a quality audit”. South-western Cengage Learning,
Boston, Massachusetts.

• Supplementary Readings:
• [2]. Grant Gay, Roger Simnett, [2015], “Auditing & Assurance
Services in Australia, 6th Edition”. McGraw-Hill Australia, New
South Wales.
• [3]. Vietnam Association of Certified Public Accountants
(VACPA), [2010], sample audit process, Hanoi.

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 STUDY DOCUMENTS
Additional readings:
• [4]. DH Kinh te Tp.HCM, Khoa Ke toan Kiem toan, [2014],
"Kiem toan". NXB Lao dong, Ha Noi.
• [5]. DH Kinh te Tp.HCM , Khoa Ke toan Kiem toan , [2015],
"Bai tap kiem toan". NXB Lao dong Xa hoi, Ha Noi.

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 STUDY DOCUMENTS

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 STUDY GUIDE
• Review and grasp knowledge of financial accounting 2
module;
• Participate and discuss in class;
• Complete all of assignments;
• Read and research required materials before class.

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 ASSESSMENT METHODS

Assessment 1 10% Process exercise (Part 2)

Assessment 2 20% Process exercise (Part 1)

Mid-term test 20% Multiple choice

Final exam 50% Multiple choice and essay

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Thank You!

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