Bloom's taxonomy

LEARNING
TOPIC LEARNING ACTIVITIES
OBJECTIVES Types

Part 1: Tax admin

Preclass bonding Thuyết trình

Overall learning objective rating Thuyết trình

Short introduction and concept Thuyết trình

map

Activity 1: The overall function

and purpose of Understand Thuyết trình kèm giải
LO1:Understand Overall thích ví dụ
taxation in a modern economy structure of Vietnamese
tax administration

Activity 2: Overall structure of

Vietnamese tax Understand Thuyết trình
system

Activity 3: Explain the LO2: Identify difference Understand Thuyết trình kèm giải
difference between direct type of tax Remember thích ví dụ
and indirect taxation
 LEARNING ACTIVITIES DETAILED

Content

Giới thiệu 1 cách ngắn gọn, tổng quan những vấn đề, đưa ra concept
map ở mức độ cơ bản

Trình bày sơ lược về mục đích và chức năng của thuế

LEARNING ACTIVITIES DETAILED

Giảng viên cần làm gì? Timing (mins)

Giới thiệu sơ bộ thông tin cá nhân giảng viên:

- Họ tên
- Công việc hiện tại và kinh nghiệm giảng dạy 3 mins
- Tại sao mình lại yêu thích/hứng thú với bộ môn này
- Đưa ra các cam kết của khóa học đối với học viên

1/ Giới thiệu chung mục tiêu học tập của khóa học và các nội dung chính sẽ giảng dạy theo cấu
trúc đề thi (theo syllabus)
- Tax admin
- PIT
- CIT
- FCT
- VAT 7-10 mins
- Technology skills

2/ Giới thiệu cách tiếp cận và sơ bộ từng phần đảm bảo HV nhận thức được những vấn đề của
khóa học
VD: Nghe video -> đọc thông thư -> làm bài tập -> tìm hiểu sâu về thông tư -> past exam...

Giới thiệu về tổng quan nội dung trong buổi học

- Structure of tax administration 2 mins
- Vietnamese tax system
- Direct and indirect tax

1/ Mục đích
- Tạo nguồn qũy ngân sách Nhà nước nhằm đáp ứng nhu cầu chi ngân sách Nhà nước, thực hiện
chức năng quản lý xã hội của Nhà nước…(cái này a trình bày một cách dễ hiểu giúp em nhé ạ :v)
- Lấy ví dụ minh họa 5 míns
2/ Chức năng
- Chức năng phân phối và phân phối/ Chức năng điều tiết đối với nền kinh tế
- Lấy ví dụ minh họa

1/ Giới thiệu hệ thống thuế Việt Nam

2/ Giới thiệu chức năng của từng bộ phận 5 míns

1/ Xác định các loại thuế và phân biệt sự khác nhau

2/ Nêu rõ mục đích của từng loại thuế và ý nghĩa tương ứng với từng chức năng của thuế 5-7 mins
3/ Lấy ví dụ minh họa
Ref tài liệu Format

Pdf
 Assessment and Feedback

Response from tutor (if any)

Material design description Reference
1. Course Overview
The Audit and Assurance syllabus is essentially divided into five areas. The syllabus starts with the nature, purpose and scope of assurance engagements, including the
It then leads into planning the audit and performing risk assessment.
The syllabus then covers a range of areas relating to an audit of financial statements including the scope of internal control and the role and function of internal audit.
In addition to final review procedures, the final section concentrates on reporting, including the form and content of the independent auditor’s report.

2.
OnLearning outcomes
successful completion of this exam, candidates should be able to:

A Explain the concept of audit and assurance and the functions of audit, corporate governance, including ethics and professional conduct.
B Demonstrate how the auditor obtains and accepts audit engagements, obtains an understanding of the entity and its environment, assesses the risk of material miss
C Describe and evaluate internal controls, techniques and audit tests, including IT systems to identify and communicate control risks and their potential consequences
D Identify and describe the work and evidence obtained by the auditor and others required to meet the objectives of audit engagements and the application of the Int
E Explain how consideration of subsequent events and the going concern principle can inform the conclusions from audit work and are reflected in different types of a

3. Learning times
This course consist of xx modules. Each module is released on a Wednesday at xx a.m Vietnam time. The deadline for your assignments and quiz for each module is th
You
Eachcan consult
module the course
is broken downtimeline on the SAPP
into manageable Online, or
chunks Campus
units. Itforis arecommended
full breakdownthat
of your
you assignments and quiz due dates
work through the components within these units in the order they are presented.
represents a meaningful portion of work where you can work through one or two key concepts
and bring these into immediate application before progressing. To learn effectively, it is recommended that you complete a unit in one sitting.
Each module aligns to a specific set of learning outcomes, or learning objectives. These relate to the specific learning goals you can hope to achieve for that module.
Each module is estimated to take between 7 and 10 hours per week. See Figure 1 for a visual breakdown of the estimated learning times.
Draw a figure showing estimated learning times per module.

4. Participant requirements
You will need to achieve an overall mark of 50% across all activities to pass this course, as shown in the grading system in Table 1

75-100% Very good

51-74% Good
50% Satisfactory
25-49% Poor
Below 25% Very poor
 Table 1: Grading system for this course

Your grade will be determined based on your performance in the following activities:

Written assignments: Grading of written assignments (including ongoing project

work, activity submissions, or online activity submissions) is done by the Tutor
Team and marks are awarded at their discretion. Results and feedback will be
released one week after the assessment deadline.

Peer review activities: Five of your submissions in this course will be reviewed by
your peers and will contribute to your final grade. The peer review activities in

Assessment quizzes: Quizzes are graded automatically and your results with
feedback will be released one week after the assessment deadline.

Reflective journals: Each week you are required to complete two reflective
journal entries centered around the module content. The entries are a pre- and
post-reflection regarding the module, and are done before (pre-reflection) and
after (post-reflection) engaging with the content. Your completion of these bi
weekly reflective journal entries will count toward your final grade.
Reflective journals offer an excellent opportunity for you to reflect
on your knowledge and ability as a teacher and hone your skills as a reflective
practitioner. These journals also enable you to further grapple with the content
covered in each module by encouraging you to engage in personal reflection
around the given topics.

Mid-team and final test

Online Offline
Quantity Weighting (%) Total weighting Quantity Weighting
Assignments 4 4 16 Assignments 5 4
Quiz 17 1 17 Mid - term 1 30
Reflective journal 17 1 17 Final 1 50
Mid - term 1 15 15 Total
Final 1 35 35
Total 100

Timeline for grading activities

C1 C2 C3 C4 C5 C6 C7 C8 C9 C10
Online
Assignments
Quiz A1.Q1
Reflective journal
Mid - term
Final
S1 S2 S3 S4 S5 S6 S7 S8
Offline C1 C2 C3 C4 C5 R1 C6 C7 C8 C9
Assignments AA.A1 AA.A2 AA.A3
Mid - term
Final
 engagements, including the statutory audit, its regulatory environment, and introduces governance and professional ethics relating to audit and assurance.

nd function of internal audit. These include, evaluating internal controls, audit evidence, and a review of the financial statements.
itor’s report.

sses the risk of material misstatement (whether arising from fraud or other irregularities) and plans an audit of financial statements
heir potential consequences, making appropriate recommendations. Describe the scope, role and function of internal audit.
and the application of the International Standards on Auditing (ISAs)
flected in different types of auditor’s report, written representations and the final review and report.

nd quiz for each module is the following Tuesday at xx p.m Vietnam time

o achieve for that module.

Total weighting
 20
30
50
100

C11 C12 C13 C14 C15 R1 R2 R3

S9 S10 S11, S12 S13 S14 S15 S16 S17 S18 S19
R2 C10 C11 C12 C13 C14 C15 R1 R2 R3
AA.A4 AA.A5
AA.M1
AA.F1
Level of thinking Intellectual level (ACCA)
(Bloom's Taxonomy)

Remembering Knowledge

Understanding Skill

Applying

Analyzing

Evaluating

Creating
Purpose of test Type of test Record?

Certify the progress of learners Assessment quiz Yes

Help learners measure their own

Practice quiz No
progress

Certify learner's skills Tasks accomplishment Yes

Motivate learning Pre-test Yes

Exercise independent learning skills Open-book test No

No
Yes
Type of questions Type of lessons Type of learning
activities

True/False/Not given Classic tutorial Absorb

Gap filling Book structure Do

Drag and drop Scenario-centered Connect

Short answer Essential-learning

Long answer Explanatory

Matching items
Open questions

Multiple choice

Error correction
Title Submission

Reflective journal Text submission Concept mapping

Video File submission Last minute papers

Interactive video Reading required Discussion boards

content

Interactive infographic Posting discussions Student dialog

Discussion activity Essay Peer-review

Enrichment activity Report Text submission

Research activity Upload files

Peer review activity Case study Reading required texts

Group activity Reflective journal Posting discussions

Literature review Group work Essay
Assignment Quiz submission Report
Case study Research paper Literature review
Practice Case study
Assessment quiz Reflective journal
Reading Group work
Game Quiz submission
Simulation
Summary
Resources
Virtual classroom
Expert talk
Pre-test