ROADMAP OF AUDITING PROGRAMME
The curriculum of Auditing Programme is clearly demonstrated through the following map:
See more at: Program Specification (Bachelor of Auditing, 2019)
Curriculum structure is divided into 3 knowledge parts, which include both compulsory and optional parts with a number of credits followed:
| No. |
Courses |
Number of credits |
| Compulsory |
Optional |
| I |
General course |
50 |
0 |
| II |
Business course |
30 |
0 |
| III |
Auditing courses |
33 |
20 |
| |
Sub-total |
113 |
20 |
| Total |
|
133 |
Part 1: General courses
General courses: general courses (also called university courses) provide students with basic knowledge of economics, management and law.
|
Course
code
|
Course title
|
Number of periods
|
Credit number
|
|
Theory
|
Practice/
Discussion
|
Total
|
|
SMT1001
|
Basic Principles of Marxism-Leninism I
|
21
|
9
|
30
|
2
|
|
SMT1002
|
Basic Principles of Marxism-Leninism II
|
39
|
6
|
45
|
3
|
|
SMT1003
|
Revolutionary policy of the Communist Party of Vietnam
|
36
|
9
|
45
|
3
|
|
SMT1004
|
Ho Chi Minh's Ideology
|
24
|
6
|
30
|
2
|
|
LAW1001
|
General Law
|
21
|
9
|
30
|
2
|
|
TOU1001
|
Business Communication
|
22
|
23
|
45
|
3
|
|
ENG1011
|
PRE-IELTS 1
|
22
|
23
|
45
|
3
|
|
ENG1012
|
PRE-IELTS 2
|
20
|
10
|
30
|
2
|
|
ENG1013
|
IELTS BEGINNERS 1
|
20
|
25
|
45
|
3
|
|
ENG1014
|
IELTS BEGINNERS 2
|
16
|
14
|
30
|
2
|
|
ENG2011
|
IELTS PRE-INTERMEDIATE 1
|
30
|
15
|
45
|
3
|
|
ENG2012
|
IELTS PRE-INTERMEDIATE 2
|
30
|
0
|
30
|
2
|
|
ENG2013
|
IELTS INTERMEDIATE 1
|
17
|
28
|
45
|
3
|
|
ENG2014
|
IELTS INTERMEDIATE 2
|
7
|
23
|
30
|
2
|
|
MIS1001
|
Office Informatics
|
22
|
23
|
45
|
3
|
|
MAT1001
|
Applied Mathematics for Economics and Business
|
45
|
0
|
45
|
3
|
|
MGT1001
|
Microeconomics
|
36
|
9
|
45
|
3
|
|
ECO1001
|
Macroeconomics
|
38
|
7
|
45
|
3
|
|
MGT1002
|
Management
|
30
|
15
|
45
|
3
|
Part 2: Business courses
Business courses: provide students with business and administration knowledge. These are common courses for all business majors at DUE, create a seamless relationship between accounting programme and the other DUE’s business disciplines such as banking, corporate finance, trade, and so on.
|
Course
code
|
Course title
|
Number of periods
|
Credit number
|
|
Theory
|
Practice/
Discussion
|
Total
|
|
ACC1001
|
Principles of Accounting
|
30
|
15
|
45
|
3
|
|
MKT2001
|
Principles of Marketing
|
34
|
11
|
45
|
3
|
|
MIS2002
|
Management Information Systems
|
30
|
15
|
45
|
3
|
|
HRM2001
|
Organization Behaviour
|
30
|
15
|
45
|
3
|
|
STA2002
|
Statistics for Business and Economics
|
33
|
12
|
45
|
3
|
|
FIN2001
|
Financial Markets and Institutions
|
30
|
15
|
45
|
3
|
|
MGT2002
|
Introduction to Business
|
27
|
18
|
45
|
3
|
|
IBS2001
|
International Business
|
36
|
9
|
45
|
3
|
|
LAW2001
|
Business Law
|
30
|
15
|
45
|
3
|
|
ENG3001
|
Business English
|
12
|
33
|
45
|
3
|
Part 3: Auditing courses
Auditing courses: equip auditing students with specialized knowledge to serve their career orientation after graduation.
|
Course
code
|
Course title
|
Number of periods
|
Credit number
|
|
Theory
|
Practice/
Discussion
|
Total
|
|
ACC2001
|
Financial Accounting l
|
31
|
14
|
45
|
3
|
|
AUD2001
|
Principle of Auditing
|
30
|
15
|
45
|
3
|
|
AUD3001
|
Audit of Financial Statements 1
|
30
|
15
|
45
|
3
|
|
ACC3006
|
Financial Statements Analysis and Business Valuation
|
33
|
12
|
45
|
3
|
|
AUD3004
|
Internal Control
|
34
|
11
|
45
|
3
|
|
Elective courses
Choose at least 5 credits among following elective courses:
|
|
ACC3009
|
International Accounting
|
30
|
15
|
45
|
2
|
|
BAN3003
|
Banking Operations
|
30
|
15
|
45
|
3
|
|
BAN3004
|
Accounting for Banking
|
30
|
15
|
45
|
3
|
|
BAN3006
|
International Payment
|
30
|
15
|
45
|
3
|
|
MGT3001
|
Strategic Management
|
27
|
18
|
45
|
3
|
|
MGT3004
|
Project Management
|
35
|
10
|
45
|
3
|
|
FIN3001
|
International Finance
|
22
|
23
|
45
|
3
|
|
FIN3002
|
Investments
|
23
|
22
|
45
|
3
|
|
FIN3004
|
Corporate Finance
|
21
|
24
|
45
|
3
|
Part 4: Concentration courses
|
Course
code
|
Course title
|
Number of periods
|
Credit number
|
|
Theory
|
Practice/
Discussion
|
Total
|
Compulsory courses
|
|
ACC3001
|
Financial Accounting 2
|
32
|
13
|
45
|
3
|
|
AUD3002
|
Audit of Financial Statements 2
|
12
|
33
|
45
|
3
|
|
ACC3005
|
Company Accounting
|
30
|
15
|
45
|
3
|
|
AUD3003
|
Performance Auditing
|
30
|
15
|
45
|
3
|
|
ACC3008
|
Accounting Information System
|
30
|
15
|
45
|
3
|
|
AUD3006
|
Auditing Practice
|
10
|
35
|
45
|
3
|
|
Elective courses
Choose at least 5 credits among following elective courses:
|
|
ACC2002
|
Management Accounting
|
20
|
25
|
45
|
3
|
|
ACC2004
|
Accounting in Public Sector
|
30
|
15
|
45
|
3
|
|
ACC3007
|
Tax Accounting
|
30
|
15
|
45
|
3
|
|
AUD3095
|
Special Topic
|
0
|
30
|
30
|
2
|
|
RMD3001
|
Research Methodology
|
17
|
13
|
30
|
2
|
Part 5: Graduation intership
|
Course code
|
Course title
|
Number of periods
|
Credit number
|
|
Theory
|
Practice/
Discussion
|
Total
|
|
Option 1
|
|
AUD4001
|
Graduation report
|
0
|
60
|
60
|
4
|
|
Option 2
|
|
AUD4002
|
Graduation thesis
|
0
|
150
|
150
|
10
|
| |
Number of credits |
| No. |
Courses |
Compulsory |
Optional |
| I |
General Courses |
50 |
0 |
| II |
General courses |
30 |
0 |
| III |
Business courses |
33 |
20 |
| Sub-total |
Accounting courses |
113 |
20 |
| Total |
|
133 |
| |
Number of credits |
| No. |
Courses |
Compulsory |
Optional |
| I |
General Courses |
50 |
0 |
| II |
General courses |
30 |
0 |
| III |
Business courses |
33 |
20 |
| Sub-total |
Accounting courses |
113 |
20 |
| Total |
|
133 |
| |
Number of credits |
| No. |
Courses |
Compulsory |
Optional |
| I |
General Courses |
50 |
0 |
| II |
General courses |
30 |
0 |
| III |
Business courses |
33 |
20 |
| Sub-total |
Accounting courses |
113 |
20 |
| Total |
|
133 |
| |
Number of credits |
| No. |
Courses |
Compulsory |
Optional |
| I |
General Courses |
50 |
0 |
| II |
General courses |
30 |
0 |
| III |
Business courses |
33 |
20 |
| Sub-total |
Accounting courses |
113 |
20 |
| Total |
|
133 |
|
Number of credits |
| No. |
Courses |
Compulsory |
Optional |
| I |
General Courses |
50 |
0 |
| II |
General courses |
30 |
0 |
| III |
Business courses |
33 |
20 |
| Sub-total |
Accounting courses |
113 |
20 |
| Total |
|
133 |