7М04118 - Accounting and audit

EP Name

7М04118 - Accounting and audit

Field of education

7M04 Business, Management and Law

Direction of training

7M041 Business and Management

Education Program Group

M073 Audit and taxation

Purpose

The objectives of the educational program in the specialty 7M04118 - Accounting and Auditing is to ensure the fundamental training of highly qualified specialists of a wide profile in the field of accounting and auditing, who have deep scientific and pedagogical, practical knowledge, advanced skills, which will allow masters to carry out analytical, research and practical activities, aimed at improving accounting, analysis and audit in modern conditions; organization of the educational process based on the introduction of innovative pedagogical technologies that ensure the training of highly qualified graduates who speak foreign languages ​​and are able to perform professional practical tasks in the field of accounting, analysis and audit; upbringing of a person who owns a culture of thinking and is able to maximize his professional potential in the modern global economy.

Language of education

Kazakh, Russian, English

Volume of loans

60

Academic degree awarded

Master of Economics in in the educational program «7М04118 – Accounting and Audit »

Training Results

Upon completion of this program, undergraduates are expected to be able to:

ON1 Assess the surrounding reality on the basis of ideological positions formed by the knowledge of the analysis and the methodology of auditing financial statements.

ON2 Prepare and conduct research work using knowledge of the fundamental and applied disciplines of the Master's program in accounting, auditing and analysis.

ON3 Systematize problematic issues for each section of financial accounting and find optimal solutions based on the professional judgment of the accountant.

ON4 Develop internal documents governing the organization and implementation of internal control over accounting and financial reporting of an economic entity.

ON5 Develop accounting and tax policies based on compliance with applicable laws.

ON6 Identify and assess risks that may affect the reliability of financial statements, including risks from abuse, and define procedures to minimize these risks.

ON7 To solve on the example of specific situations the issues of assessment, registration and accumulation of information of a financial nature for the purpose of its subsequent presentation in financial statements for the development and justification of management decisions.

ON8 Use knowledge of the fundamentals of pedagogical activity in teaching accounting, audit and analysis disciplines in educational institutions of secondary and higher professional education.

ON9 Develop and improve educational and methodological materials that ensure the implementation of educational programs.

ON10 Prepare consolidated financial statements in accordance with IFRS.

ON11 Be capable of analytical work, the ability to carry out research and innovation activities in order to obtain new knowledge, the willingness to apply this knowledge for expert assessment of real management situations.

ON12 Formulate a problem and create teams of professionals and work effectively in teams, defend their position, convince, find compromise and alternative solutions.

For applicants

Reference to the relevant program in the welcome.kaznu.kz

Academic activities https://www.kaznu.kz/ru/15978/page/

The student's academic activity is aimed at the formation of learning outcomes. The term of study for OP 7M04118 - Accounting and audit of the professional direction is 1 year, 2 semesters of 15 weeks each in each academic year (total 2 semesters). The total number of credits for 1 year of study is 60 ECTS.

To assess the level of knowledge of undergraduates, the following types of control of knowledge of students are provided: current control; midterm control; Midterm Examination; final control (final exam), passing a comprehensive exam in the specialty and defending a master's thesis.

Professional practice in the system of postgraduate education is professional training aimed at consolidating the theoretical knowledge gained in the process of studying at a higher educational institution, acquiring practical skills and competencies, as well as mastering advanced experience. There are the following types of professional practice of postgraduate education: research, teaching and production.

Scientific activity https://www.kaznu.kz/ru/5409/page/

Scientific activity is carried out along with the educational process, undergraduates carry out research work, this is used to research and carry out the activities of scientific circles of the department:

Center "Innovative Entrepreneurship,"

Center for Innovative Competencies in Accounting, Audit and Analysis, Center for Financial Analytics and Consulting,

and the execution of a master's thesis, publication in periodicals recommended by CCSES or included in the Web of Science, Scopus databases in international scientific and practical conferences).

Undergraduates during the development of the educational program undergo a mandatory foreign internship on the topic of dissertation research at a leading university and/or a large research center near or far abroad. The program of foreign scientific internship is developed in accordance with the direction of training and the individual plan of research work of the student and approved by the decision of the Academic Council of the faculty.

International activities https://www.kaznu.kz/ru/5281/page/ 

International activities are carried out in the form of academic mobility of students, which allows you to study and conduct research, with the mandatory re-registration in the prescribed manner of mastered educational programs in the form of loans at your university. In academic mobility, undergraduates undergo a scientific internship at leading universities in the world. Undergraduates also have the opportunity to study in a two-diplomic program in the Russian Federation - RUDN, Moscow, Russia.

Agreements on scientific cooperation and biodiplomic education have been concluded between KazNU named after Al-Farabi in the specialty "Accounting and Audit":

- Novosibirsk University, Russia,

- Ural Federal University, Russia,

- South Ural State University, Russia

- La Sapienza University, Italy

- University of Management and Ecology in Warsaw, Poland

- University of Padua, Italy

Quality assurance (Accreditation, rating, work with employers) https://www.kaznu.kz/ru/19074/page/

The educational program in the specialty "Accounting and Auditing" passed the international accreditation of the agency FIBAA (Foundation for international business administration accreditation). Programme accreditation of the Bacherol programme Accounting &Audit.   Bacherol of Science. Accreditation term: January 29, 2015 - September 30, 2020.

In 2021, OP 7M04118 - Accounting and Audit was accredited by KAZSEE (18.06.2021). Data for passing the NAAR rating (9th place out of 10 OPs) and NKAOKA (4th place out of 6 OPs) are also presented annually.

Employers actively participate in the development of OP, offer disciplines that are most popular and determine the professional competence of the future highly qualified specialist. In order to form the necessary training results, teachers are involved in giving lectures on disciplines and leading master's theses.