To cultivate accounting students who have high qualitative characteristics of politics, ethic code of conduct, social responsibility, healthy living habit; and those who obtain basic social economic knowledge and deep intellectual knowledge of accountancy and subjects related to accounting career which are necessary to satisfy requirements of human resources of empirical employers in highly competent markets.

The curriculum provides basic knowledge of accountancy and subjects related to accounting career such as tax, finance, management and accounting information system. The students who enroll the accounting program are also trained necessary skills consisting of collecting financial information, critical thinking, solving problem, calculating and preparing financial statement and tax reports. In addition, the students are equipped soft skills essential to develop and promote their career.

• Successfully completing the program, the students are able to take positions as follows:
  • Accountant in business companies
  • Bank clerk
  • Financial consultant
  • Stock broker
  • Accountant in public service sectors such as state hospital, school and governmental organisations
  • …etc

To provide undergraduate students with deep intellectual knowledge, analytical skills of auditing base on professional training documents, auditing and accounting standards applying in Vietnam as well as in other developed countries (UK, US, Australia, etc.); also with ethical code of conduct, good health, and thoroughly with knowledge of social and economics in order to fulfil the demand of human resource in Vietnam and other ASEAN countries during the economic growth and integration.

I.GENERAL INFORMATION:

• Major: Auditing
• Major code: 7340302
• Education level: Undergraduate
• Delivery mode: Full time, On campus
• Duration: 4 years
• Total credits: 126 credits
• Graduation Diploma: Bachelor’s Degree

II.PROGRAM OUTCOMES:

1. Knowledge:
   1. Equip students with basic knowledge regarding natural sciences, society and humanity to serve career development and self-improvement.

• Have basic knowledge of natural sciences and mathematics to analyze and solve problems that arise in the workplace and everyday life.
• Explain at the basic level the relationship between the natural environment and social problems and humanity.
• Apply basic knowledge of analytics and descriptive statistics to problem-solving.
• Have basic knowledge regarding politics, legislation, economics and social sciences, humanities to explaining and analyzing problems in the workplace and everyday life.
• Apply the scientific views on the revolutionary, humanistic of Marxism-Leninism, Ho Chi Minh's Ideology, the Party's policy direction to solve basic problems.
• Explain some basic issues related to society and humanity in the workplace and everyday life
• Explain the nature and role of the legislation in order to comply with the law in the workplace and everyday life.
  2. Provides theoretical and practical knowledge in the areas of economic, legislation, management, finance and accounting to solve professional problems.
     • Apply knowledge related to economic, legislation, management, finance that suitable for the accounting industry.

• Apply the basic principles of macroeconomics and microeconomics and explain the impact of the economic environment on business activities.
• Analyze the impact of regulations on business activities and labor relations.
• Analyze the business structures and operational strategies of functional departments within the business.
• Evaluate the enterprise's operations and its financial health to serve professional practices.
• Apply economic, political, and social theories to explain the mechanics of the economy, market performance and analyze the influence of policies on the daily operation of the organization.
  • Apply accounting and auditing knowledge in to solve problems within the profession.
• Analyze and apply accounting principles, including the framework of international accounting standards, in handling economic transactions arising from enterprises, to meet international accounting requirements in the globalization process.
• Evaluate the appropriateness of selected accounting policies for handling arising business transactions, preparing and presenting financial statements.
• Analyze the cost components in the business and method to record, summarize and analyze production costs
• Use suitable methods to provide useful information for managers to aid decision making.
• Establishing, operating, controlling, and evaluating accounting information systems for small and medium enterprises.
• Analyze common auditing procedures.
• Analyze responsibility and methods to prepare tax reports at the enterprise.
• Evaluate the impact of internal and external factors related to politics, economy, society, technology, and globalization on the business environment in selecting accounting policies and business strategies.
• Analyze arising economic transactions to perform common accounting tasks related to inventory, fixed assets, payments, salaries, and wages.
  • Applying knowledge in complementary fields to the accounting and auditing in solving professional problems.
• Analyze common business transactions and banking transactions.
• Utilize popular accounting software in data development and reporting.
  • Analyze in-depth issues in the field of accounting and auditing
• Systemize specialized issues in financial accounting.
• Analyze of specialized techniques in determine costs in management accounting.
• Evaluate control activities in each business cycle of the business.
• Analyze the audit process and evaluate the effectiveness and efficiency of the internal control system at the enterprise.
• Evaluate and improve internal control processes.

2. Skill

Help learners develop cognitive skills, professional skills and appropriated communication skills in the accounting field to perform professional practices commensurate with the career position.

• Have complex problem-solving and cognitive skills in the field of accounting

• Have critical and systematic thinking skills.
• Have problem-recognition and problem-solving skills.
• Perform advantage vs. disadvantage analysis and offer appropriated solutions.

• Have professional skills in the field of financial accounting and tax accounting.

• Prepare and present the company's financial statements.
• Organize and practice financial accounting in small and medium enterprises.
• Prepare corporate tax reports.

• Have professional skills in the field of management accounting.

• Organize the collection of information, summarize production costs in the enterprise.
• Organize and practice budgeting, volatility analysis and information provision for decision making and performance evaluation at decentralized companies.

• Have professional skills in the field of auditing

• Analyze weaknesses in corporate internal control systems and evaluate risks related to misstatements in financial statements
• Perform some basic audit practices.
• Utilize basic modules of popular accounting software and ERP software at a basic level.

• Apply effective communication to work in a globalization environment.

• Have effective communication skills.
• Have minimum foreign language competency to interpreted the main points of reports or presentations on topics related to accounting; can use foreign languages to express and handle some common professional situations; can write simple content reports, present opinions related to professional work.
• Have strong computer literacy to utilize word processing, spreadsheets, presentations, and the Internet to complete common tasks.

3. Autonomy capacity and responsibilities:

1. Training the students to have the capacity to work independently and in groups under the constantly changing working conditions; taking personal responsibility and responsibility to the group in guiding and disseminating knowledge in the industry; and supervise team-members performing duties.

• Capable of working independently and in group setting.

• Actively participate in group discussion and the decision-making process.
• Complete the task effectively and efficiently with good coordination.
• Acting in appropriated manners and has a sense of responsibility for teamwork.

• Have the ability to organize tasks, promote continuous learning and self-development.

• Ability to organize and manage teamwork.
• Ability to self-learn and promote self-development.

2. Help learners build a sense of responsibility towards individuals, communities, a sense of national service and professional ethics.

• Have a sense of responsibility and professional ethics

• Recognize the importance and being able to take responsibility for the community and the country.
• Recognize the importance of adhering to professional ethics.

The course would equip students with basic knowledge of accounting and deep intellectual knowledge of auditing, internal control, policy, and relevant legal regulations for audit profession such as company law, business law, taxation, finance, management and accounting information system.

When graduating, the students obtain particular skills consisting of customer approval technic, audit contract evaluation and acceptance, risk analysing, internal control system evaluation, audit approach determination, audit evidence collection, audit procedures (analytical procedures, test of control, test of detail), specific financial item auditing process, audit evidence summarising, audit report preparing, management letter composing and legal requirement compliance evaluation. The course also pays attention on improving English kills through English sub-course based on professional training documents from international organisation. Besides, students are correspondingly equipped with necessary soft-skills such as: team-work, material preparing and presentation skills.

• After graduating, the students can take many different possible positions in business industries and public service sector, as follows:
  • Accountants
  • Assistant auditors;
  • Financial consultant;
  • Internal auditors; and
  • Staff at Insurance and investment firms.