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1. HANOI UNIVERSITY
FACULTY OF MANAGEMENT AND TOURISM
Subject Outline
AUDITING
HANOI 01 - 2023

2. Subject details
Subject name Auditing
Units of credit 3
Study length 13 weeks
Prerequisite / Corequisite Principles of Accounting
Suggested study commitment Approximately 10 hours per week
Year Spring 2023
Subject Coordinator/ Lecturer
Pham Thi Hoang Yen
Tran Thanh Tam
Contact details
Tel: (024) 35533560
Email:
yenpth@hanu.edu.vn
tgfmt02@hanu.edu.vn
The subject outline contains important information. Please ensure that you read it carefully. It is also
strongly recommended that you keep this copy of your subject outline for future reference.
Subject aim/rationale
The purpose of the unit is to introduce students to auditing, with emphasis on practical auditing concepts,
the auditor’s decision-making processes and the appropriate audit procedures to be undertaken. The core
theme of the course is the external audit of corporations, from initial planning to final reporting in the
context of a professional environment.
Subject objectives
MT1: Understand the role, principles and practices of auditingHiểu và nắm vững vai trò
của kiểm toán, các nguyên tắc sử dụng trong hoạt động kiểm toán
MT2: Apply fundamental auditing concepts including risk, evidence, audit test, audit
methodology
MT3: Identify and evaluate materiality and risk in accordance with auditing standards
MT4: Identify and apply audit tests to reach audit conclusions.
Learning outcomes
On successful completion of this unit, students should be able to:
Knowledge
KT1: Understand nature and characteristics of auditing profession, explain the regulatory
environment in which audit operates

3. KT2: Describe and explain auditing concepts, audit approach and methodology
KT3: Evaluate the reliability, sufficiency and appropriateness of audit
KT4: Understand audit process and procedures, gather and evaluate audit evidence to
develop audit plan and program
KT5: Understand the process to form audit conclusions and reporting results.
Skills
KN1: Develop skills in searching information, reading and applying auditing standards
and regulations in auditing, accounting and tax.
KN2: Collect audit evidence
KN3: Analytical review of company information, financial statements in order to evaluate
materiality and risk to apply appropriate audit procedures.
KN4: Use professional judgement in forming conclusions and opinion based on audit
evidence
KN5: Develop academic and research skills, team work, time and task management.
KN6: Practice professional communication skills in English
Attitude
TĐ1: Proactive in learning and searching information relating to auditing and accounting
areas
TĐ2: Demonstrate willingness to learn and apply theory in practical situtations
TĐ3: Demonstrate skepticism, integrity, responsibility
TĐ4: Respect ethics and professional code of conduct in audit profession
Subject materials
Lecture notes will be available before each lecture and the lectures are based on these notes. Besides,
practical examples and case studies may be discussed and further handouts distributed. Students are
advised to spend remarkable amount of time on reading the text thoroughly and attempt the questions,
problems and cases and other suggested readings before the tutorial classes. The students are also
encouraged to read financial newspapers and journals and update themselves with Vietnamese and
International financial information.
Subject structure
The structure of this subject for on-campus students comprises:
·One 2- credit hour lecture per week
·One 2- credit hour tutorial per week
Prescribed textbooks
You must purchase the textbook or have access to them.

4. Arens A.A., Best R.J., Beasley M.S. (2017). Auditing and Assurance Services: An integrated
approach (17th edition). Pearson Prentice-Hall
Proposed weekly schedule:
Week Topic Chapter Tutorial exercises
1 Demand for audit and assurance services 1 1-15, 1-18, 1-20
Group registration
2 Audit reports 3 3-25, 3-26
3 Audit quality and ethics
Practice exercise 4-26
Additional cases
4 Presentation
4 Auditor responsibilities and objectives 6 6-30, 6-32, 6-33
5 Audit evidence 7 7-26, 7-31, 7-34
6 Audit planning and documentation 8 8-29, 8-36, 8-37
7 Mid-term exam
8 Materiality and risk
Practice exercise 9-37
9 9-29, 9-34, 9-36
9 Internal control and control risk 11 11-23, 11-24, 11-25
10 Internal control and control risk 12 12-20
11 Audit plan and audit program 13 13-23, 13-24, 13-25 (13-27)
12 Completing the audit
Practice exercise 24-24
24 24-23, 24-25, 24-26
13 Revision for final exam Assignment
(bonus point)
Final exam
Assessment
Assessment for ALL students
Assessment for the subject will be on the basis of:
1 Participation Required assessment Yes 10%
2 Presentation Required assessment Yes 20%
3 Mid-term exam Required assessment Yes 20%
4 Final Exam Required assessment Yes 50%

5. 1. Participation (10%): Students are required to attend lectures and tutorials. High mark will be
given to students who actively participate in lectures and tutorials.
2. Presentation (20%): Students will form in group to work on a case study. Questions on case
study will be provided in the lecture. Due date for the assignment will be announced via
TEAMS.
3. Mid-semester exam (20%): will be held during the regular lecture period. It will cover the
material in Weeks 1-5. Exam format will be discussed in lecture in Week 5.
4. Final exam (50%): will be held in the exam week. The exam will cover the material in Weeks
1-13. It will be a two-hour written examination. Final exam format will be discussed during
revision in the last week of the semester.