TRAINING PROGRAM OBJECTIVES

The Auditing program aims to train human resources with foundational and specialized knowledge of financial statement auditing, internal auditing, internal control, accounting, and corporate finance.

The program is designed to develop students’ competence in financial statement auditing, as well as their ability to identify risks, evaluate control systems, and propose improvement recommendations to enhance transparency, governance effectiveness, and adaptability in the context of international integration and digital transformation.

PROGRAM LEARNING OUTCOMES

Upon graduation, students will be able to:

• Perform auditing, control, and accounting tasks in enterprises, audit firms, financial institutions, and related organizations.

• Prepare, interpret, analyze, and evaluate financial statements in accordance with current accounting standards, auditing standards, and legal regulations.

• Conduct the financial statement audit process, including planning, risk assessment, evidence collection, examination of material accounts, and support in preparing audit reports.

• Evaluate internal control systems, identify weaknesses, detect risks, and propose solutions to prevent errors and fraud.

• Apply accounting software, auditing software, and data analytics tools to process professional tasks and support decision-making.

• Comply with professional ethics, demonstrate analytical thinking, a sense of responsibility, and adaptability to professional working environments.

COMPETENCY DEVELOPMENT PATHWAY

The program is designed in four stages:

• Foundation stage: Provide basic knowledge of economics, management, finance, business law, accounting principles, and university learning methods.

• Specialized stage: Develop specialized knowledge of financial statement auditing, internal auditing, internal control, financial accounting, management accounting, taxation, financial statement analysis, and risk management.

• Application stage: Strengthen computer-based practice, professional case handling, audit documentation preparation, financial data analysis, control system evaluation, and knowledge application in business contexts.

• Graduation stage: Complete professional internships at audit firms, enterprises, banks, financial institutions, or accounting, internal audit, and internal control departments; complete a graduation thesis or alternative coursework to synthesize and apply professional competencies.

M3 Bachelor of Audit.pdf

Course Syllabus