6M050800-Есеп және аудит

Qualification model of the graduate in specialty 6М050800 «Accounting and audit»
School – lever has to:
1) have an idea:
– About current trends in development of scientific knowledge;
– About actual methodological and philosophical problems natural (social, humanitarian, economic) sciences;
– About contradictions and social and economic consequences of globalization processes;
– About the current state of economic, politic, legal, cultural and technological environment of the world business partnership;
– About organization of strategic enterprise management, innovative management, theories of leadership;
– About the main financial and economic problems in the functioning of entities.
2) Know:
– Methodology of scientific knowledge;
– The main driving forces in changing of economy structure;
– Features and rules of investment cooperation;
– No less than one foreign language at the professional level to allow conducting scientific research and practical activity.
3) be able:
– Apply scientific methods of knowledge in professional activity, critically analyze existing concepts, theories and approaches to study processes and phenomena, to integrate knowledge gained within different disciplines, to use them for the solution of analytical and managerial tasks in the new unfamiliar conditions;
– Carry out microeconomic analysis of entity of economic activity and use its results in the enterprise management;
– Apply in practice new approaches to the organization of marketing and management;
– Make decisions in difficult and unusual situations in organization and management of economic activity in the entity (firm) field;
– Apply in practice regulations the legislation of the Republic of Kazakhstan in the regulation field of the economic relations;
– Carry out information – analytical and information – bibliographic work with attraction of modern information technologies, using information and computer technologies in the field of professional activity;
– Generalize results of experimental and research and analytical work in the form of master dissertation, article, analytical note, etc.
4) have skills:
– Solution standard scientific and professional tasks, scientific analysis and solution practice problems in organization and management economic activity of organizations and entities;
– Proficiency in foreign language at the professional level to allow carrying out professional activity;
– Professional communication and cross-cultural communication, oratory skill, correct and logical registration of the thoughts in an oral and written form;
5) be competent:
– In the field of researches methodology in the specialty;
– In the field of modern problems in the world economy and participation of national economies in the world economic processes;
– In the organization and management of entity activities in implementation of production communications with various organizations, including bodies of public service;
– In ways to ensure continuous updating knowledge, expansions of professional skills and abilities;
– In accounting, audit, other directions of economy issues.
Modules of profile objects (22 credits)
Professional obligatory modules
Theory and methodology of accounting, current trends
Profound financial account
Professional elective modules
Profound management accounting
Organization of accounting and reporting in subjects of the real production sector
Accounting of improved expenses
State financial control and audit
Financial statements in the WTO conditions
Theory and technique of tax audit
Audit technique of the financial statements
Strategic management accounting
Consolidated financial statements
Theory and methodology of the business analysis
Accounting and statement of investment and innovative projects
Efficiency analysis and management monitoring of assets and liabilities
State obligatory modules
History and philosophy of science
Foreign language (professional)
Psychology
Pedagogics
PET 1 Research of the accounting system
Модуль- Scientific research
Planning and organization of scientific researches
Methodical bases preparation and writing of master dissertation
Module – Organization of accounting
Perspective questions of financial accounting and statement
Technique of economic researches
PET 2 Audit and analysis
Module – Economic analysis
Complex economic analysis
Strategic analysis
Module – Audit
International standards of audit, practice and application in Kazakhstan
Theory and practice of the international audit
Practice
Teaching (3 weeks) (continuing) – 4 course
Research practice (6-weeks) І – 2 course
Research practice (6-weeks) ІІ – 4 course
Research work
Scientifically research work of the undergraduate with a glance realization of master dissertation (continuously) – I – 1-2 course
Scientifically research work of the undergraduate with a glance realization of master dissertation (continuously) – II – 1-2 course
Final assessment
Complex examination
Registration and defence of a dissertation