For foreign students
Accounting and Audit

Accounting and Audit

QUALIFICATION

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

MODEL OF GRADUATING STUDENT

Upon completion of this program, it is expected that doctoral students will be able to:
ON1 Interpret scientific knowledge to summarize concepts in accounting and auditing.
ON2 Develop new and justify the use of existing methods, mechanisms and tools for the functioning of accounting and auditing, organization and management of economic entities in the research environment.
ON3 Form the mechanisms for the sustainable development of analytical indicators of industrial sectors, complexes and enterprises.
ON4 Apply tools of the audit methodology in a globalizing world economy and free trade.
ON5 Analyze the theoretical and methodological foundations of the effectiveness of the development of enterprises, industries and complexes of the national economy.
ON6 Evaluate methodological and methodical approaches to solving problems in the field of accounting and auditing, organization of management of industries and enterprises.
ON7 Analyze the methodology for the development of business processes and business planning in the power industry, oil and gas, coal, metallurgical, engineering and other industries.
ON8 Compare and compare methodological and methodological issues of accounting and analytical support
ON9 To formulate a justification of forecasts and prospects of accounting and analytical support.
ON10 Choose a conceptual and methodological apparatus for the formation, development and operation of the accounting and analytical apparatus.
ON11 To build the organizational and economic aspects of the accounting and analytical system of the enterprise.
ON12 It is intelligible to argue and present your conclusions and conclusions, both for specialists and for the audience that does not have the appropriate professional training.

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