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01 Syllabus - Principles of Auditing 2020 (1)
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.



  1. Course Grading Scale: 10/10

- The course grading scale is 10-point system, with ten being the highest and zero being the lowest.

  1. 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 workbook3th 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


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