Auditing is one of the professions closely associated with the modern economy and globalization. The development of enterprises leads to an 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, and 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, a bachelor’s of auditing can sit for the examination to be granted the CPA (Certified Public Accountants).

Admission Requirements

Those who wish to get a bachelor’s degree in Auditing 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’s degree from another major for those who want to have some courses exempted.

Degree Credibility

The Online Bachelor’s Degree in Auditing belongs to the national degree system; the holders of which are allowed to study for a master’s degree.


Course Name


Total subjects

40 subjects

Total credits

126 credits

Type of Degree

Bachelor’s Degree

Study time

04 years

Flexible ways of learning

More than 90% 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 them 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 a semester on Saturday or Sunday to practice on real software, and exchange ideas with auditing experts.

Nationally Accredited Degree

The Online Bachelor Degree in Auditing belongs to the national degree system, recognized by the Ministry of Education and Training. By having this degree, learners can study master’s degree.

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.

Supportive lecturers and officers

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

Reasonable Tuition

The average tuition is 500,000/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.

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 the 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 40 courses with 108 credits (except foreign languages and information technology), the program is normally delivered within 11 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 Auditing

This course provides all the 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 (2)

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 about finance, management, and tax to serve his/her task;

– Apply Excel tables and accounting software.

  • 2. Principles of Accounting (3)
  • 3. Learning Orientation and Skills (3)
  • 4. Accounting and Business (3)
  • 5. Law on Business (3)
  • 6. Financial Accounting 1 (3)
  • 7. Corporate Finance 1 (3)
  • 8. Financial Accounting 2 (3)
  • 9. Cost Accounting (3)
  • 10. Accounting Practice 1 (1) (elective subject)

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 tasks in all three areas: financial accounting, managing accounting, and tax accounting;

– Use accounting software competently as well as supporting Excel tables.

  • 11. Financial Accounting 3 (3)
  • 12. Tax Accounting 1 (3)
  • 13. Accounting Information System 1 (3)
  • 14. Financial Accounting 4 (3)
  • 15. Tax Accounting 2 (3)
  • 16. Accounting Information System 2 (3)
  • 17. Managerial Accounting (3)
  • 18. Principles of Marketing (3)
  • 19. Accounting Practice 2 (2)

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

The Auditing Practice course includes document checking skills, calculating, simple analyzing, and presenting texts.

  • 20. Internal Control (3)
  • 21. Financial Statements Analysis (3)
  • 22. Auditing 1 (3)
  • 23. Enterprise Resource Planning System (3)
  • 24. International Accounting 1 (3)
  • 25. Basic Auditing Practice (1)

This certificate ensures learners’ professional competence at the next level of auditing careers. 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.

  • 26. Financial Markets (3)
  • 27. Auditing Practices (3)
  • 28. Auditing 2 (3)
  • 29. International Payment (3)
  • 30. Performance Auditing (3)
  • 31. International Accounting 2 (3)

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

  • 32. Marxist — Leninist phylosophy (3)
  • 33. Marxist — Leninist Political Economics (2)
  • 34. Scientific Socialism (2)
  • 35. Ho Chi Minh’s Ideology (2)
  • 36. History of Vietnamese communist party (2)
  • 37. Introduction of Laws (3)
  • 38. Probability and Statistics (3)
  • 39. Data analytics (3)
  • 40. Microeconomic 1 (3)

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’s degree from another major for those who want to have some courses exempted.

Information technology requirements

More than 90% of learning content is delivered to students by lecturers via devices with an Internet connection. Learners need to make sure some conditions, including:

* Desktop/Laptop.

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