Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
phongdaotao@due.edu.vn
+84-511-3950227
http://due.udn.vn/
8. Learning Outcomes:
Page 1 of 8
71 NGU HANH SON ST, DANANG, VIETNAM
phongdaotao@due.edu.vn
+84-511-3950227
http://due.udn.vn/
LO1
LO2
LO3
LO4
LO5
Chapter
1 x x x
2 x x x x
3 x x x
4 x x x
5 x x x
Page 2 of 8
71 NGU HANH SON ST, DANANG, VIETNAM
phongdaotao@due.edu.vn
+84-511-3950227
http://due.udn.vn/
TEXT1. Auditing and Assurance Service: A Business Risk Approach, Ch. Jubb,
L. E. Rittenberg, K. M. Johnstone and A. Gamling, Cengage Learning
(2012).
TEXT2. Auditing and Assurance Services: An Integrated approach, A. A. Arens,
R. J. Elder and M. S. Beasley, Pearson Prentice Hall (2014).
Page 3 of 8
71 NGU HANH SON ST, DANANG, VIETNAM
phongdaotao@due.edu.vn
+84-511-3950227
http://due.udn.vn/
Reading Materials
MTR1. Chapter 6, Auditing and Assurance services: An Integrated approach,
A. A. Arens, R. J. Elder and M. S. Beasley, Pearson Prentice Hall
(2014).
Do homework after class:
+ Chapter 6 (Arrens et al., 2014): 6-26, 27, 28, 29, 30, 31, 32.
CHAPTER 2
PLANNING AN AUDIT OF FINANCIAL STATEMENTS
Page 4 of 8
71 NGU HANH SON ST, DANANG, VIETNAM
phongdaotao@due.edu.vn
+84-511-3950227
http://due.udn.vn/
CHAPTER 3
AUDIT TESTING AND SAMPLING IN THE AUDIT OF
FINANCIAL STATEMENTS
Page 5 of 8
71 NGU HANH SON ST, DANANG, VIETNAM
phongdaotao@due.edu.vn
+84-511-3950227
http://due.udn.vn/
CHAPTER 4
PERFORMING AUDIT PROCEDURES FOR MAIN
FINANCIAL STATEMENT CYCLES
Page 6 of 8
71 NGU HANH SON ST, DANANG, VIETNAM
phongdaotao@due.edu.vn
+84-511-3950227
http://due.udn.vn/
risks
4.4.2 Internal control procedures and tests of control
4.4.3 Substantive tests
Reading Materials
MTR1. Chapter 11, 12, 13 and 14, Auditing and Assurance Service: A
Business Risk Approach, Ch. Jubb, L. E. Rittenberg, K. M. Johnstone
and A. Gamling, Cengage Learning (2012).
Do homework after class:
+ Chapter 11 (Jubb et al., 2012): 11-40, 43, 44, 45, 46, 52, 56, 59, 60.
+ Chapter 12 (Jubb et al., 2012): 12-40, 43, 45, 46, 50, 52, 57.
+ Chapter 13 (Jubb et al., 2012): 13-28, 29, 33, 36.
+ Chapter 14 (Jubb et al., 2012): 14-22, 24, 25, 27, 30.
CHAPTER 5
COMPLETING THE AUDIT OF FINANCIAL STATEMENTS
15. Assessment:
Page 7 of 8
71 NGU HANH SON ST, DANANG, VIETNAM
phongdaotao@due.edu.vn
+84-511-3950227
http://due.udn.vn/
LO1
LO2
LO3
LO4
LO5
Assessment Method
Diagnostic test
x
Progress assessment
x
Final exam
x
Students are assessed based on the results of 5assessment components:
TT Assessment Description of Assessment Weight
Component
1 Component 1 Class participation 5%
2 Component 2 Diagnostic test 5%
3 Component 3 Homework preparation and class discussion 10%
4 Component 4 Midterm exam (closed book) 20%
5 Component 5 Final exam (closed book) 60 %
Total 100%
Page 8 of 8