PhD program
Accounting and Audit

Accounting and Audit

QUALIFICATION

  • Scientific and pedagogical direction - Doctor of Philosophy (PhD)

MODEL OF GRADUATING STUDENT

ON1 Demonstrate the logical scientific thinking necessary to use the methodological foundations of research; collect and interpret sources of information for making professional judgments in the field of research, applying the skills of drafting and preparing scientific and technical documentation, scientific reports, reviews, reports and articles (in accordance with the profile of the doctoral program)
ОN2 Build an educational and upbringing process on the basis of modern international development trends in the field of accounting and audit by joining the system of universal and national values in their unity, taking into account the national priorities of Kazakhstan;
ON3 Develop educational programs, educational and methodological complexes, conduct classes in theoretical and practical disciplines based on the integration of scientific knowledge in the field of accounting, audit and analysis, taking into account the expected learning outcomes, defining the methodology of modern innovative teaching and integrative assessment methods;
ON4 Develop new and substantiate the application of existing methods, mechanisms and tools for the formation of accounting and audit, using innovative technologies for organizing and managing business entities in a research environment;
ON5 To systematize the information contained in regulatory legal acts on accounting, tax and auditing activities, Kazakhstani and international experience of their application;
ON6 Determine the goals and objectives of the provision of services for the setting, restoration, accounting and tax accounting, financial and tax reporting;
ON7 Collect and interpret sources of information for making management decisions and for making professional judgments that involve taking into account significant economic, social, scientific and ethical issues;
ON8 Use professionally-profiled knowledge in the field of digital technologies, modern computer networks, software products and Internet resources to solve problems of professional activity, including those outside the scope of specialized training;
ON9 Conduct scientific research in the field of theory and methodology of accounting, audit and analysis in the context of globalization and digitalization of the world economy;
ON10 Substantiate methodological and methodological approaches to solving problems, analyze and assess risk in conditions of uncertainty when making optimal management decisions;
ON11 Formulate the rationale for forecasts and prospects by comparing and comparing methodological and methodological issues of accounting and analytical support for accounting for production costs
ON12 Choose a conceptual and methodological apparatus for the formation, development and functioning of an accounting and analytical apparatus.

Program passport

Speciality Name
Accounting and Audit
Speciality Code
8D04108
Faculty
High School of Economics and Business

disciplines

Academic writing
  • Number of credits - 2
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The goal is to develop the ability to master the skills of academic writing. Learning outcomes: - to summarize financial data with a readiness for communication in oral and written forms in the state, Russian and foreign languages; - to apply the skills of drawing up and execution of scientific and technical documentation, scientific reports, reviews, reports and articles; - analysis, synthesis and generalization of the information received in the form of writing scientific publications.

International financial and management accounting in accordance with IFRS PS
  • Number of credits - 5
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The goal is to develop the ability to evaluate and synthesize modern concepts and principles of accounting for government agencies, as well as develop practical skills in preparing financial statements generated according to IFRS PS. International regulatory legal acts on issues of accounting and reporting of government institutions, developed according to IFRS PS, are considered.

Scientific Research methodsific
  • Number of credits - 3
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The goal is to form the ability of scientific thinking and an idea of ​​the main components of the process of research and development in the current areas of audit and internal control. Learning outcomes: - to summarize quantitative and qualitative methods of scientific research and business process management in the field of audit; - to apply modern information technologies for the implementation of research; - demonstrate logical thinking when conducting research; - to develop analytical materials for the management of business processes in the field of audit services.

The system of management accountin
  • Number of credits - 5
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The purpose of the discipline is to develop in-depth knowledge of doctoral students in the field of management accounting at manufacturing enterprises on the basis of studying legislative and regulatory acts that regulate the accounting of production costs, the use of accounting information to make managerial decisions. Discipline is focused on the formation of skills and skills in the use of the management accounting system in key areas of management: planning, control and regulation, measuring the performance of the enterprise, making management decisions. In studying the discipline, the following aspects will be considered: the theoretical and methodological foundations and essence of management accounting, the classification of costs for decision-making, the accounting of costs for materials and labor.

Data for 2023-2026 years

disciplines

Audit and audit-related services.
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The goal is to develop the ability to audit the financial statements of companies, including the quasi-public sector, in order to confirm their reliability and compliance with the law, as well as transfer knowledge about the organization of auditing activities and related audit services.

Digital technologies in accounting and auditing
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The goal is to develop the ability to demonstrate practical skills in the application of digital technologies (robotics, artificial intelligence and blockchain). Topics will be discussed: information support and software for automating accounting and auditing tasks, information flows and a functional model of the accounting and auditing system.

Modern theory and practice of accounting and reporting
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The goal is to develop the ability to analyze accounting and reporting methods. When studying the discipline, the following aspects will be considered: deductive, inductive, ideographic, eclectic approaches to the formation of accounting theory; practical approach of management models, tax reporting, financial reporting, statistical reporting.

Theory and Methodology of the Analysis and Assessment Ofinvestment Projects
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The goal is to develop the ability to evaluate investment projects and select the best option from them, using special methods and techniques of analysis and evaluation within the framework of the concept of sustainable development. When studying the discipline, various methods for evaluating investment projects that implement the concept of sustainable development will be considered.

Data for 2023-2026 years

INTERNSHIPS

Pedagogical
  • Type of control - Защита практики
  • Description - Formation of practical, educational-methodical skills of conducting lectures, seminars, creatively apply scientific, theoretical knowledge, practical skills in teaching activities, conduct training sessions in the disciplines of the specialty; own modern professional techniques, methods of training, use in practice the latest theoretical, methodological advances, make educational, methodological documentation.

Research
  • Type of control - Защита НИР
  • Description - The purpose of the practice: gaining experience in the study of an actual scientific problem, expand the professional knowledge gained in the learning process, and developing practical skills for conducting independent scientific work. The practice is aimed at developing the skills of research, analysis and application of economic knowledge.

Research
  • Type of control - Защита практики
  • Description - The purpose of the practice: gaining experience in the study of an actual scientific problem, expand the professional knowledge gained in the learning process, and developing practical skills for conducting independent scientific work. The practice is aimed at developing the skills of research, analysis and application of economic knowledge.

Data for 2023-2026 years