Introduction to the Auditing major

TÁC GIẢ: Faculty of Economics and Finance
NGÀY: 12/04/2023

If you enjoy challenges and exploration and want opportunities to prove yourself, then the Auditing field is a suitable choice for you. At HUFLIT, the Auditing program is designed to train graduates with a fundamental understanding of economics and society, in-depth skills in auditing, accounting, and internal control, who can work in various enterprises, administrative agencies, financial institutions, and other economic and social organizations.

In Vietnam, the auditing profession was only mentioned in the early 1990s, but it is now considered one of the hottest professions. The Ministry of Finance has set a target to increase the number of auditing firms to 20,000 auditors.

The term “Audit” originates from the Latin word “Audire,” meaning “to listen.” In the third century BC, the Roman government recruited officials to conduct independent examinations of financial situations by reading out loud financial data and documents to an independent third party for confirmation.

Since then, “Audit” has become a common term to refer to the work of examining and expressing opinions on financial reports. The scope of the auditing profession is extensive, encompassing various areas such as information auditing, efficiency auditing, compliance auditing, and performance auditing.

If you enjoy challenges and exploration, and you want opportunities to prove yourself, then the Auditing field is a suitable choice for you. At HUFLIT, the Auditing program is designed with the purpose of training graduates with a solid foundation in economics and society, as well as in-depth expertise in auditing, accounting, and internal control. Graduates from this program will be equipped to work in various enterprises, administrative agencies, financial institutions, and other economic and social organizations.

A/ Overview

  1. Major: Auditing
  2. Major code: 7340302
  3. Admission combination code: 20
  4. Total credits: 137
  5. Training duration: 3.5 years

B/ Detailed introduction

Overview of the training program:
The Auditing program is designed with the purpose of training graduates with a solid foundation in economics and society, as well as in-depth expertise in auditing, accounting, and internal control. Graduates will possess professional ethics and all the necessary skills to work in various enterprises, administrative agencies, financial institutions, and other economic and social organizations.

The distinctive features in training program:
The Auditing program is structured based on the credit system. The training duration is supposed to be 3.5 years, but students have the flexibility to shorten it to 3 years or extend it to a maximum of 6 years.

According to the designed curriculum, the courses in the general knowledge and specialized knowledge blocks will be allocated from the first year to the first semester of the second year (3rd semester). The courses in the specialized knowledge block will be allocated from the second year to the middle of the third year. Basic English courses will be taught in the first two semesters, while specialized English courses will be taught in the second and third years. Throughout the course, there are 8 elective courses (students choose 4 out of 8 courses, equivalent to 12 out of 24 credits).

The program includes a practical auditing course (4 credits), which is taught in collaboration with the Vietnam Association of Certified Public Accountants (VACPA). Upon completion of this course, students will be awarded the “Basic Practical Auditing” certificate based on the standard auditing program for financial report audits (used by the Ministry of Finance and the State Securities Commission as the basis for implementing independent audit service quality inspection).

Career opportunities:

Graduates in Auditing can work in various organizations and fields, such as:

  • Assistant Independent Auditors at auditing firms, with the potential to become Audit Team Leaders, Chief Auditors, or Senior Auditors.
  • Internal Auditors in enterprises, financial institutions, non-bank financial institutions, and social organizations.
  • State Auditors, working for state-owned audit companies, with career prospects as Chief Auditors or Audit Team Leaders.
  • Accounting staff in enterprises, banks, non-bank financial institutions, state-owned audit companies, economic and social programs/projects.
  • Analysis and advisory specialists, working for companies providing financial and tax advisory services.
  • Researchers and lecturers at training institutions and research agencies.

Suitable qualities for the field:

Auditing is a job that involves examining and verifying the honesty of financial reports. Young people who are interested in this field need to have the following qualities that align with the requirements of the profession:

  • Proficiency in mathematics, analysis, and a fondness for numbers.
  • Strong and concise communication skills, helping users receive accurate and prompt service.
  • Sharp and quick-thinking, good time management, and ability to handle pressure.
  • Ability to think independently and objectively, providing conclusions without bias, conflict of interest, or influence from others.

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