Faculty of Accounting
Program Specification (Bachelor of Auditing, 2019)
Program Specification (Bachelor of Auditing, 2018)
Program Specification (Bachelor of Auditing, 2017)
Program Specification (Bachelor of Auditing, 2016)
Program Specification (Bachelor of Auditing, 2015)
DUE’ auditing programme aims to provide a high-quality human resource in auditing area having good expertise to conduct auditing, accounting, financial analysis and internal control in a variety of types of organizations. DUE’s auditing graduates have good sense of complying with professional codes of ethics, and have lifelong learning capacity, enables them to adapt well to rapid changes of business environment as well as to integrate to internationally working environment.
Upon completion of the auditing programme, students will:
01 Be able to apply fundamental knowledge of economics and business to corporate management.
02 Be able to apply accounting and auditing principles and standards to solve practical issues.
03 Be able to analyse corporate finance.
04 Be able to evaluate accounting system and internal controls.
05 Be able to organise an audit of financial statements.
06 Have teamwork skills.
07 Have communication and presentation skills.
08 Have life-long learning capacity.
09 Be able to use English in working environment.
10 Be able to apply information technology in working environment.
11 Demonstrate professional behaviours in working environment.
12 Act upon professional codes of ethics, and have social responsibilities.
Candidates applying for the programme must:
1. Be a high school graduate; and
2. Take the national high school examination with three subjects required for entrance selection including: i) Mathematics, Physics, Chemistry; or ii) Mathematics, Physics, English, or iii) Literature, Mathematics, English; or iv) Mathematics, Natural Sciences, English; and have scores higher or equal to the score required by DUE; or
3. Satisfy criteria for direct entrance to DUE as specified at http://tvts.udn.vn/ttts/thong_tin_dang_ky_xet_tuyen/2019/Thong_tin_xet_tuyen_thang_va_uu_tien_xet_tuyen_vao_Dai_hoc_Da_Nang_trinh_do_dai_hoc_he_chinh_quy_nam_20192019.3.42659
The auditing programme is designed under the credit system, consisting of 133 credits (excluding 4 credits of physical education). The training process complies with the regulations of the Ministry of Education and Training (specifically Decision 17/VBHN-BGDDT). The training programme is designed for 4 years, but can be shortened to 3.5 years or extended up to 6 years. Each academic year has two semesters (beginning from mid-August to mid-June) and additional summer semester (from early July to mid-August). According to the curriculum roadmap, the modules of general knowledge (including 50 credits) is mostly taught in the first academic year and some modules in the second year; modules of business knowledge (30 credits) in the second year and some in the third year; and modules of specialised knowledge in the last two years.
Students are considered and recognised by the university when they meet the following conditions:
- Until the time of graduation, they shall not be examined for penal liability or shall not be subject to disciplinary suspension at the time of suspension;
- Have completed all required courses and elective courses which totals 133 credits excluding the physical and national defence education modules;
- The cumulative GPA of the entire course is 2.00 or higher;
- Satisfy certain learning outcomes for the major courses and other conditions as determined by the rector;
- Have the national defence and security education certificate and complete the physical education module;
- Submit a request to the Academic Affairs to be considered graduated.
Teaching and learning activities are designed for DUE’s auditing programme to ensure learners not only develop their knowledge, but also their skills and attitude. A variety of teaching and learning strategies are applied in order to help learners achieve programme learning outcomes of knowledge, skills, and attitude. There are seven teaching- learning strategies, namely direct instruction, experiential instruction, critical thinking, interactive instruction, research-based teaching, technology-based teaching, and self-study, applied in the programme.
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