Chapter 0
Course Introduction
201056 - Course Introduction 1
Assurance (ICAEW CFAB)
• Course Code: 201056
• Credits: 04
• Total classes: 12 (5 hours/class)
• Lecturer: Thân Thiên Chương
cell phone: 0934232382 (call me in urgent!!)
• Faculty: Accounting
201056 - Course Introduction 2
Learning objectives: Knowledge
The Assurance module ensures students understand
the assurance process and fundamental principles of
ethics, and are able to contribute to the assessment of
internal controls and gathering evidence on an
assurance engagement.
201056 - Course Introduction 3
Learning objectives: Skills
• Communication Skills (teamwork, discussion,
demonstration, presentation, etc.)
• Improving the self –studied skill through reading skill
and group study.
201056 - Course Introduction 4
Course Contents
• Chapter 1: Concept of and need for assurance
• Chapter 2: Process of Assurance: obtaining an engagement
• Chapter 3: Process of Assurance: planning the assignment
• Chapter 4: Process of Assurance: evidence and reporting
• Chapter 5: Introduction to Internal control
• Chapter 6: Revenue system
• Chapter 7: Purchases system
• Chapter 8: Employee costs
• Chapter 9: Internal audit
MIDTERM EXAM
201056 - Course Introduction 5
Course Contents
• Chapter 10: Documentation
• Chapter 11: Evidence and Sampling
• Chapter 12: Written representations
• Chapter 13: Substantive procedures - key financial statement
figures
• Chapter 14: Codes of professional ethics
• Chapter 15: Integrity, objectivities and independence
• Chapter 16: Confidentially
FINAL EXAM
201056 - Course Introduction 6
Course Study Documents
- Required Textbook:
[1] Assurance - Study Manual 2022, The Institute of Chartered
Accountants in England and Wales.
[2] Assurance – Question Bank 2022, The Institute of Chartered
Accountants in England and Wales.
Copy books are prohibited!!
201056 - Course Introduction 7
Course Assessment
Tasks Value Forms
Assessment 1 of performance Checking attendance, small
10%
in study period tests
Homework, quizzes in e-
Assessment 2 of performance
20% learning.
in study period
Multiple- choice questions
Midterm Exam 20%
and exercises
Multiple- choice questions
Final Exam 50%
and exercises
201056 - Course Introduction 8
Course Assessment
.
Assessment 1: 10% via performance, including:
1. checking attendant: in-class test (group or
individual)
2. self-studied performance: homework, questions,
etc.
Assessment 2: 20% via E-learning, including:
E-learning (quiz): Quizzes will be opened after finishing
every 3 chapters.
Note: students should check e-learning frequently
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Requirements for students
Compulsory duty:
- Students must read, read and read textbook [1].
- Students must complete all questions on textbook [2].
Diligence:
• Full participation of class hours
• Full participation of midterm exam and final exam
Participation in class activities:
• Enthusiasm, active participation of expression, exchange of ideas
in class hours
• Sharing experience and skills to solve the situations in class hour
201056 - Course Introduction 10
Requirements for students
Completion of all home tasks:
• Completing home exercises requested by Lecturer
• Completing home assignments requested by Lecturer
Implement the requirements of Lecturer:
• Reviewing the knowledge of some significant related subjects
such as Internal Audit, Audit 1.
• Reading and studying the key references in the course syllabus
201056 - Course Introduction 11
KEEP CALM AND LOVE ACCOUNTING
201056 - Course Introduction 12
