Introduction


Auditing is one of the professions closely associated to the modern economy and globalization. The development of enterprises leads to the increase in auditing demand. The more investing across borders and market opening grow, the more auditing expands. Auditing paves the way for financial and business leaders via professional training in the working process, in the dynamic and demanding environment.



The bachelor’s degree program in Auditing provides basic knowledge about accounting, and intensive knowledge of auditing, internal control, policies, regimes, necessary regulations for the career such as company laws, commerce, finance, administration, and accounting information system. Learners are also equipped with a firm international finance-accounting background and thus they can get access to the globalized business environment.



After graduation, learners can work as independent auditors at auditing companies, or internal auditors at enterprises, corporations or banks. State’s financial regulators also highly appreciate applicants graduating from auditing for the positions of state auditors and inspectors or tax inspectors. After some years of work experience required by the Ministry of Finance, bachelor’s of auditing can sit for the examination to be granted the CPA (Certified Public Accountants).

COURSE INFORMATION

Benefits


Associated with Career

Nowadays, with the trend of integration, the maintenance and development of the auditing system to serve the management are getting more and more critical to enterprises as well as other organizations.


Auditors are equipped with knowledge relating to internal control and management, tax, finance.etc. to work for companies or other corporations of different scales.

Flexible ways of learning

More than 80% of the program content is delivered via the internet. Therefore, learners can get access to lessons, learning materials or exercises anywhere, anytime with a desktop, laptop, or a smartphone connected to the internet. Regarding the experiences, students can see the videos directly, or download in PowerPoint form, or offline scripts.

Praticial curriculum

Lessons are concisely presented in theory together with practical illustrations relating to Auditing. Besides, learners come to class once in a semester on Saturday or Sunday to practice on real software, exchange ideas with auditing experts.

Supportive lecturers and officers

Teachers of the courses are in charge of each leaner’s learning process. Also, students can exchange ideas with classmates or with their teachers via the school forum. Regarding technical problems, students can contact the school’s consultancy center.

Nationally Accredited Degree

The Online Bachelor’s Degree in Auditing belongs to the national degree system. By having this degree, learners can study master’s degree.

Reasonable Tuition

The average tuition is 480,000/credit and is paid each semester according to the number of courses registered. Students are provided with learning materials and access to free-of-charge learning resources.

Academic Program


The program content of the Online Bachelor in Auditing includes all knowledge equivalent to that of the face-to-face undergraduate program of the same major. However, it is practically oriented towards career. Learners will complete their professional certificates to grab employment opportunities at the earliest time. General knowledge is accumulated at the same time or later, enabling students to broaden their understanding of the current context to develop great thinking.



Covering 42 courses with 120 credits (except foreign languages and information technology), the program is normally delivered within 8 semesters. Although learners can slow down or accelerate their study pace, they have to accomplish these courses in the following order:


Study Skills

Basic Accounting Certificate

Enterprise Accounting Certificate

Basic Auditing Certificate

Advanced Auditing Certificate

Bachelor’s Degree in Accounting

The academic can be summarized as follows

Study Skills

This course provides all necessary skills that help learners understand their learning process thoroughly, use IT competently for online learning, and develop themselves and their careers.
1. Study Skills

Basic Accounting Certificates

This certificate ensures an accountant’s professional competence at the primary level working in enterprises; he/she will be able to:



– Perform note-taking based on identification, analyzing necessary transactions;



– Apply his/her basic knowledge in finance, management, and tax to serve his/her task;



– Apply Excel tables and accounting software.
2. Accounting and Business

3. Principles of Accounting

4. Principles of Management

5. Tax and Business Operations

6. Financial Accounting 1

7. Cost Accounting

8. Corporate Finance 1

9. Accounting Practice 1

Enterprise Accounting Certificate

This certificate ensures an accountant’s professional competence and experience in an enterprise; he/she will be able to:



– Complete most of the accountant’s task in all three areas: financial accounting, managing accounting, and tax accounting;



– Use accounting software competently as well as supporting Excel tables.
10. Principles of Marketing

11. Financial Accounting 2

12. Management Accounting

13. Accounting Information System 1

14. Financial Accounting 3

15. Accounting Information System 2

16. Tax Accounting

17. Accounting Practice 2

Basic Auditing Certificate

This certificate ensures learners professional competence at their starting step as auditors. At this level, auditor assistants are able help auditors in performing simple audit procedures; no professional judgments are required at this stage.



The Auditing Practice course includes the document checking skills, calculating, simple analyzing, and presenting texts.
18. Financial Statements Analysis

19. Auditing 1

20. Human Resource Management

21. Business Statistics

22. Internal Control

23. Financial Accounting Part 1

24. Basic Auditing Practice

Advanced Auditing Certificate

This certificate ensures learners’ professional competence at the next level of auditing career. At this level, auditors can perform complicated auditing procedures under the examination of a group leader. The Auditing Practice course includes auditing processes and procedures of basic items of financial reports of an enterprise’s documents.
25. Financial Accounting Part 2

26. Auditing 2

27. Commercial Bank

28. International Payment

29. Performance Auditing

30. Auditing Practices

Bachelor's degree in Auditing

Upon completion of this stage, learners meet all the graduation requirements of the training program at Ho Chi Minh Open University.
31. Money and Banking

32. The basic principles of Marxism – Leninism 1

33. The basic principles of Marxism – Leninism 2

34. Probability theory and statistics theory

35. Ho Chi Minh’s Ideology

36. Revolution Way of Vietnam Communist Party

37. Introduction to Law

38. Introduction to Sociology

39. Introduction to Psychology

40. Microeconomics

41. Macroeconomics

42. Business Law

Requirements


Admission Requirements

Those who wish to be admitted to the Auditing Program have to meet either of the two conditions as follows:



+ A high school degree or an equivalent following the regulations of the Ministry of Education and Training is required.



+ A degree of Associate in Auditing or a Bachelor degree for those who want to have some courses exempted.

Information technology requirements

90% of learning content is delivered to students by lecturers via devices with an Internet connection.


– Desktop/Laptop


– Students can acquire a majority of learning content on mobile devices, but doing some homework may require using a desktop or laptop.


– Stable internet connection