PhD program
Audit and Control

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

Speciality Name
Audit and Control
Speciality Code
8D04116
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 audit
  • Number of credits - 5
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The goal is to form the ability to develop categories, terms in the field of theory and methodology of international audit, and their application in practice. The basic concepts, functions and patterns of development of audit techniques will be studied; modern audit concepts; the influence of international audit methodology on domestic auditing practice.

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.

Data for 2021-2024 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.

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.

Professional Internal Audit
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The goal is to develop the ability to evaluate and develop conceptual approaches to internal audit methodology. The following will be studied: modern approaches to the formation, regulation and management of the internal audit service; methodology for organizing a risk management system in an economic entity (risk management); main approaches to the formation of a system of internal audit performance indicators.

SMART technologies in audit
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The goal is to develop the ability to use new targeted approaches to planning and implementing audit services based on SMART principles to assess the effectiveness of an economic entity. The following will be studied: the use of information technologies, including artificial intelligence, to obtain audit evidence; assessment of financial statements based on digital technologies, etc.

Data for 2021-2024 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 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 2021-2024 years