The University level Auditing program (abbreviated as “program”) is designed to equip learners with a broad understanding of socio-economic fields; have in-depth expertise in auditing, control and accounting; have professional ethics and have full skills to meet job requirements in the field of auditing and internal control; has the ability to adapt to grow in the rapidly changing conditions of the digital era and globalization.
CURRICULUM
| Course | Credits |
| 1. Marxist-Leninist philosophy | |
| 2. Marxist-Leninist political economy | |
| 3. Science socialism | |
| 4. History of the Communist Party of Vietnam | |
| 5. Ho Chi Minh Thought | |
| 6. Foreign Language | |
| 7. Microeconomics | |
| 8. Macroeconomic | |
| 9. Mathematics for Economics and Administration | |
| 10. Statistics applied in economics and business | |
| 11. Business law | |
| 12. Accounting principles | |
| 13. Soft skills | |
| 14. Start a business | |
| 15. Data Science |
| Course | Credits |
| 16. Basic industry knowledge | |
| 17. • Basic Project 1 | |
| 18. • Basic Project 2 | |
| 19. • Basic Project 3 |
| Course | Credits |
| - Obligatory | |
| 20. Basic financial accounting 1 | |
| 21. Internal control | |
| 22. Management accounting 1 | |
| 23. Basic financial accounting 2 | |
| 24. Accounting information system | |
| 25. Vietnam's tax system | |
| 26. Business Finance | |
| 27. International Accounting 1 | |
| 28. International Accounting 2 | |
| 29. Earn basic math | |
| 30. Financial statement analysis | |
| 31. Introduction of Enterprise Resource Planning System | |
| 32. Operational audit | |
| 33. Auditing and assurance standards | |
| 34. Audited financial statements | |
| 35. Internal audit | |
| 36. Prepare consolidated financial statements according to IFRS | |
| 37. Investigate fraud in accounting | |
| 38. Tax planning | |
| - Elective | |
| 39. Database | |
| 40. Data Analysis with Python | |
| 41. Data mining | |
| 42. Data analysis | |
| 43. Management accounting 2 | |
| 44. Accountants | |
| 45. Commercial Bank | |
| 46. Security of accounting information | |
| 47. Enterprise risk management | |
| 48. Quality Management | |
| 49. Enterprise Law | |
| 50. Smart management support system | |
| 51. Performance appraisal management | |
| 52. Mergers, acquisitions and corporate restructuring | |
| 53. Business valuation | |
| 54. Executive Management | |
| 55. Managing school subjects | |
| 56. International taxes | |
| 57. Tax compliance risk management |
| Course | Credits |
| - | |
| - |
PROGRAM LEARNING OUTCOMES
1. Knowledge:
1.1 General knowledge
- Basic knowledge of theoretical issues of Accounting - Auditing.
- Basic knowledge of economics, management and finance.
- Knowledge of economic, political, social and legal theories in studying, researching and solving practical problems in Vietnam.
1.2 Specialized knowledge
- Knowledge of Vietnamese accounting regulations and international accounting standards.
- Understanding of Vietnamese legal regulations on auditing, international accounting standards and basic audit procedures.
- Able to solve problems in accounting majors applied in an enterprise (including in administrative and non-business units) such as organizing implementation and providing information on financial accounting, management accounting, etc. management, analysis of financial statements, .... Capable of performing accounting work in terms of computer applications.
1.3 Additional knowledge
- Having complementary knowledge in many fields such as commercial law, commercial law, tax, financial markets, financial modeling, business data analysis, etc.
- Achieve TOEIC 500 or higher or equivalent (English) or DELF B1 (French), for students of the French department with DELF B2.
- Meet the requirements for Physical Education.
- Have a certificate of defense education.
- Having IC3 (Internet and Computing Core Certification) certificate.
2. Skills:
2.1 Hard skills
- Skilled in planning, performing and completing an audit of financial statements and other assurance services.
- Skilled in performing and providing accounting and auditing services for businesses in Asian countries, especially Southeast Asia.
- Having skills in synthesizing, analyzing, evaluating and commenting on issues related to internal control in an enterprise.
- Have skills in analyzing financial statements and business activities of enterprises to serve audits.
- Have skills in performing the financial accounting, management accounting in an enterprise.
- Having skills in planning policies related to accounting and auditing and can participate in research and drafting of Vietnam's audit regime.
2.2 Soft skills
- Ability to work in a team, independently and withstand high pressure that the audit profession requires.
- Having presentation, communication, and critical skills.
- Proficient in using computer applications for auditing such as Microsoft Word, PowerPoint, Excel and Access.
- Have skills in using enterprise resource planning (ERP) system to master business administration activities.
3. Professional attitude and ethics:
- Abide by the guidelines, policies and laws of the State, have good political, ethical and health qualities.
- Have a sense of responsibility, a sense of community service and industrial style. Always show initiative and creative spirit in the process of doing work.
- Have a progressive spirit and are willing to work in a high pressure environment.
- Have professional ethics and understanding of the importance of ethics for career survival and development.
- In addition to the above output standards, graduates meet the output standards of foreign language ability, informatics, physical education, and defense education as follows:
- Having foreign language ability level 3/6 Vietnam's Foreign Language Competency Framework, reaching TOEIC 500
- Obtained IC3 (Internet and Computing Core Certification)
- Obtain a Certificate of Physical Education
- Obtain a certificate of National Defense Education
CAREER DEVELOPMENT
- Graduates have the ability to work at independent auditing companies or State audit agencies, enterprises with internal audit departments, State management agencies in accounting and auditing. maths; accounting and auditing research institutes or teaching at accounting and auditing training institutions.
- Graduates can take up the following positions: audit assistant or auditor who examines and gives an opinion on the financial statements of organizations prepared according to the Vietnamese accounting standard system /international, operational audit, compliance audit, investigative audit; internal auditors inspect, evaluate and advise on internal control systems in organizations; auditors in state audit agencies; lecturers at accounting and auditing training institutions; Researcher in accounting and auditing research institutes.