DHKT

  • 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
     II  General courses  30
     III  Business courses  33  20
     Sub-total  Accounting courses   113 20 
     Total    133
       Number of credits
    No.   Courses    Compulsory Optional 
     I  General Courses  50
     II  General courses  30
     III  Business courses  33  20
     Sub-total  Accounting courses   113 20 
     Total    133
       Number of credits
    No.   Courses    Compulsory Optional 
     I  General Courses  50
     II  General courses  30
     III  Business courses  33  20
     Sub-total  Accounting courses   113 20 
     Total    133
       Number of credits
    No.   Courses    Compulsory Optional 
     I  General Courses  50
     II  General courses  30
     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

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