EP Name

7М04122 - 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 goals of the educational program in the specialty 7M04122- Accounting and auditing is to ensure the fundamental training of highly qualified specialists in the field of accounting and auditing with 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 auditing in a digital economy.

The university partner (DEP)

RUDN

Language of education

Kazakh, Russian, English

Volume of loans

120

Academic degree awarded

Master of Economics in in the educational program «7М04122 – Accounting and Audit »

Training Results

Upon completion of this program, it is expected that undergraduates will be able to:

ON1 Build the educational process in accordance with the laws and principles of education on the basis of modern international trends of development in the field of accounting and auditing and build the educational process by joining the system of universal and national values ​ ​ in their unity, taking into account the national priorities of Kazakhstan;

ON2 Develop educational and methodological complexes, conduct classes in theoretical and practical disciplines based on the integration of scientific knowledge in the field of accounting, audit and analysis, taking into account the expected results of training, determining the methodology of modern innovative training and integrative evaluation methods;

ON 3 Assess the surrounding reality on the basis of worldview positions formed by professional knowledge, systematize problematic issues, find optimal solutions based on professional judgment, observing the norms of the right ethics of the accountant and auditor;

ON 4 Prepare and conduct research work using the knowledge of fundamental and applied disciplines of the master's program in the field of accounting, audit and analysis, identify current areas of research and identify problems in the professional field;

ON5 Analyze the methodology of development of business processes, business planning in various sectors of the economy using practical skills in analysis and visualization of data using digital technology;

ON6 Prepare information in the financial accounting system and prepare financial statements in accordance with IFRS, analyse and interpret the information contained in the financial statements and use the information received to make management decisions;

ON 7 Conduct audit of financial statements, tax and environmental audits in accordance with the requirements of the Audit Activities Code and international audit standards, develop and formulate an appropriate audit opinion and other final document with a sufficient, logical and understandable justification of the conclusions contained in them;

ON8 Define the goals and objectives of providing services for setting, restoring, maintaining accounting and tax accounting, auditing financial and tax reporting using modern digital systems;

ON 9 Develop options for managing business performance, environmental and economic problems based on accounting and analytical information and justify their selection using economic and mathematical methods and models based on digital technology and information support;

ON10 Define strategic goals and objectives, assess the internal and external environment in the long term, assess and monitor strategic risks and analyze the organization's performance target systems, and present a form of internal reporting to users containing information for making strategic decisions about the organization's activities;

ON11 Study and apply Kazakhstan and international experience in tax, tax and environmental auditing, including international auditing standards, internal auditing standards for the provision of related audit services and other services related to auditing activities;

ON12 Organize the work of the audit team, make management decisions in the process of organizing the accounting and implementation of state audit, financial and internal control, and analysis of the effective use of public funds.

For applicants

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

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

The academic activity of the student is aimed at forming the results of training. The term of training under the OP 7M04122 - Accounting and audit of the scientific and pedagogical direction is 2 years, 2 semesters lasting 15 weeks each in each academic year (total 4 semesters). The total number of credits for 2 years of study is 120 ECTS. The total number of academic loans of the OP is 120 ECTS: 84 ECTS of theoretical training: including 35 ECTS credits falls on the OBD cycle (basic disciplines), 20 ECTS university component, 15 ECTS component of choice. The cycle of profiling disciplines is allocated - 49 ECTS, including: 25 ECTS - for the university component, 15 ECTS - the component of choice and 9 ECTS for research practice. 24 ECTS is assigned to the research work of a master's student (including completing an internship and performing a master's thesis, publications in periodicals recommended by KCSON or included in the Web of Science, Scopus databases), as well as 12 ECTS for writing and defending a master's thesis.

To assess the level of knowledge of undergraduates, the following types of knowledge control of students are provided: monitoring; frontier 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 best practices. The following types of professional practices of postgraduate education are distinguished: research, pedagogical and industrial.

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 KCSON 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.Foundationforinternationalbusinessadministrationaccreditation. Programme accreditation of the Bacherol programme Accounting &Audit.   Bacherol of Science. Accreditation term: January 29, 2015 - September 30, 2020

In 2021, OP 7M04122 - 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.