Master degree program
Accounting and Audit

Accounting and Audit

QUALIFICATION

  • Profile direction - Master of Business and Management

MODEL OF GRADUATING STUDENT

ON 1 Demonstrates the ability for interpersonal social and professional communication in the state, Russian and foreign languages for the purpose of their practical use to obtain information, skills in collecting, processing information and reasoned presentation of one’s own point of view in professional activities.
ON 2 Applies the basic functions of management to analyze the internal and external environment of the organization, identify its key elements and assess their impact on the organization.
ON 3 Applies psychological knowledge and skills in professional activities, as well as manages the team, tolerantly perceiving social, ethnic, religious and cultural heritage.
ON 4 Applies modern processing methods and business analytics tools to analyze financial statements and accounting and analytical data in order to improve the efficiency of business processes, developing proposals for their improvement, taking into account the criteria of socio-economic efficiency, risks and possible socio-economic consequences.
ON 5 Conducts a tax audit on the basis of a drawn up tax audit plan and program based on information data from accounting and tax accounting, their processing based on the requirements of the tax legislation of the Republic of Kazakhstan.
ON 6 Prepares financial statements in accordance with IFRS, taking into account the specifics of the organization’s activities, different forms of ownership, industry and functional purpose.
ON 7 Conducts an audit of financial statements in compliance with the procedure and technique for applying the international auditing standard and guided by the requirements of the legislation of the Republic of Kazakhstan “On auditing activities”
ON 8 Formulates recommendations aimed at optimizing the organization’s accounting and analytical system, using knowledge of the theories and practical skills of cost accounting, control, planning, budgeting, in order to improve its financial position, current and future financial results
ON 9 Determines strategic goals and objectives, assessing the internal and external environment in the long term, analyzing strategic risks and systems of target performance indicators of the organization

Program passport

Speciality Name
Accounting and Audit
Speciality Code
7M04118
Faculty
High School of Economics and Business

disciplines

Foreign Language (professional)
  • Number of credits - 2
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The purpose of the discipline is to form practical skills in various types of speech activity in a foreign language. The training course builds the ability to perceive, understand and translate information in the modern global space, participate in scientific events to test their own research. The discipline is aimed at improving competencies in accordance with international standards of foreign language education.

International Auditing Standards
  • Number of credits - 6
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The purpose of the discipline: the formation of knowledge in the field of legislative support, methodology and audit techniques, the development of practical skills in conducting an audit of financial statements in accordance with internThe master's student will be able to: - analyze and interpret the norms and requirements of international auditing standards; - interpret the classification, structure and features of the main groups of standards - plan, conduct audit procedures, collect and evaluate audit evidence, audit risks and materiality; - assess the reliability of audit evidence and prepare working documents - master the methodology for drawing up an audit report.ational standards.

International Financial Reporting Standards
  • Number of credits - 6
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The purpose of the discipline: to develop in undergraduates the theoretical foundations of international financial reporting standards and practical skills in the field of accounting and reporting in accordance with the conceptual framework for the preparation of financial statements. The master's student will be able to: - analyze and interpret the norms and requirements of international auditing standards; - interpret the classification, structure and features of the main groups of standards; - plan, conduct audit procedures, collect and evaluate audit evidence, audit risks and materiality; - assess the reliability of audit evidence and prepare working papers and documentation. - master the methodology for preparing an audit report.

Management
  • Number of credits - 2
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The purpose of the discipline: the formation of systematic knowledge about the theoretical foundations and applied aspects of management. The teaching of the discipline Management examines the theory and practice of management; the history of management, schools and modern management concepts; functions and methods of organization management; types of organizational structure; internal and external environment of the organization; models and methods of decision-making; planning methods; motivation and control, management styles and leadership theory.

Psychology of management
  • Number of credits - 2
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The purpose of the discipline is to provide scientific training of highly qualified specialists based on the study of fundamental concepts of management psychology, creating prerequisites for a theoretical understanding and practical application of the most important aspects of the field of management in the process of professional formation. The course is aimed at studying the patterns of development and functioning of mental processes, the basics of effective interaction and conflict resolution, self-development and self-presentation.

Data for 2023-2026 years

disciplines

Business Analysis (Advanced)
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The purpose: to form in-depth theoretical knowledge and practical skills of analytical calculations, analysis, company valuation, to develop modern methods for solving management problems. As a result of training: demonstrate theoretical knowledge related to analytical calculations; 2.use the basic methodological principles of business value analysis; 3. identification of key issues of the basic structure of the business and determination of the market value of the enterprise; 4. Development of research projects for business valuation.

Profound Management Accounting
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The purpose of the discipline: to form a system of knowledge about the essence, features and criteria, general principles of construction, progressive forms and methods of management accounting. The master's student will be able to: - own methods and methods of obtaining, processing and generating accounting and analytical information; - study the composition of information for accounting and analytical support for business process management; - carry out cost accounting and cost calculation; - analyze the effectiveness of management of the organization's activities;

Strategic Accounting
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The purpose of the discipline: to form theoretical knowledge and acquire practical skills in the implementation of modern strategic management accounting systems. The master's student will be able to: - summarize the processes of strategic accounting, planning, forecasting and analysis, reporting; - classify strategic management costs and keep records of them; - possess the skills of determining and assessing the value of a company, environmental factors, risks, and drawing up strategic budgets; - make decisions on long-term investments and innovations, business segments.

Tax audit: methodology and practice
  • Type of control - [RK1+MT+RK2+Exam] (100)
  • Description - The purpose of the discipline: to develop in-depth theoretical knowledge and practical skills in organizing and conducting a tax audit, preparing an auditor’s report. The master's student will be able to: -interpret concepts and theories of tax audit development; -assessing the reliability of tax accounting and reporting data; -performing an audit assignment to ensure the reliability of tax accounting data. - analyze internal audit objects, risks, dependencies between elements of information, draw objective conclusions.

Data for 2023-2026 years

INTERNSHIPS

Production
  • Type of control - Защита практики
  • Description - TThe goal is to consolidate theoretical knowledge, acquire practical skills, competencies and professional experience in the specialty. As a result of industrial practice, undergraduates can study the specifics of the activities of enterprises, organizations and institutions of the relevant industry in order to form professional and work skills.

Data for 2023-2026 years