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Audit and Control
QUALIFICATION
- Scientific and pedagogical direction - Doctor of Philosophy (PhD)
MODEL OF GRADUATING STUDENT
1.Evaluate the main methodological and ideological problems arising in scientific research in the field of audit, accounting and control at the present stage, critically analyzing modern scientific achievements in order to formulate a hypothesis, generate new ideas when solving problems of fundamental research, including in interdisciplinary fields
2.Build an educational and upbringing process based on modern international trends in the development of audit and control, joining the system of universal and national values in their unity, taking into account the national priorities of Kazakhstan
3.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 audit and control, taking into account the expected learning outcomes, defining the methodology of modern innovative teaching and integrative assessment methods.
4.Develop new and justify the application of existing methods, mechanisms and tools for auditing and control, using innovative technologies for organizing and managing audit services, in order to ensure the sustainability of the business.
5.Carry out a full range of audit services, including statutory and proactive audits of financial statements prepared in accordance with IFRS and other standards, as well as special purpose audits and reviews based on the provisions of international auditing standards
6.Create a mechanism for monitoring and preventing negative results of economic activities of economic entities and identifying on-farm reserves to ensure the financial stability of the business.
7.Develop, based on the results of the audit, an audit report and other final document that meets the requirements of international standards, with a sufficient, logical and understandable rationale for the conclusions and conclusions contained therein
8.Develop concepts and policies for the development of an optimal internal control and audit service, adequate to the specifics of the activities of companies, various forms of ownership, industry and functional purpose, applying current norms and requirements of regulatory legal acts of the Republic of Kazakhstan and international standards
9.To systematize the information contained in regulatory legal acts on accounting, tax and auditing activities, Kazakhstani and international experience of their application
10.Determine the goals and objectives of the provision of services for organizing an internal audit, setting up internal control, maintaining accounting and tax accounting, drawing up financial and tax reporting, as the basis for reducing risks and ensuring sustainable business development
11.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
12.Use specialized professional knowledge in the field of digital technologies, modern computer networks, software products and Internet resources to solve problems and problems in scientific and practical activities for the digitalization of the economy
Program passport
disciplines
Data for 2021-2024 years
disciplines
Data for 2021-2024 years
INTERNSHIPS
Data for 2021-2024 years