| Lesson Code | Course Name | Class | Credit | Lesson Time | Weekly Lesson Hours (Theoretical) | Weekly Lesson Hours (Practice) | Weekly Class Hours (Laboratory) |
|---|---|---|---|---|---|---|---|
| AN 3296 | Audit basics | Үшінші курс | 5 | 150 | 1 | 2 |
During the study of the discipline, the student acquires knowledge about the theoretical and methodological foundations of audit, the correct definition of the purpose and objectives, content of audit, orientation to the stages and directions of audit development; importance in audit, risk, development of a program and plan for conducting an audit. Learn the theoretical principles of audit activity, as well as learn and deeply understand audit practice
Practical audit
Introduction to accounting, Bacic accounting
Group work, work in pairs, blitz questions, creative learning method, making financial decisions and analysis, problem learning method, brainstorming
| 1 | LO 1- understands the importance of knowledge in audit and is able to perform operations in maintaining professional skills, knows how to check reporting documents and is able to document audit methodology, evaluate the quality of audit; |
| 2 | LO 2-- analyze and present information from accounting and audit reports and work with regulatory and legal documents regulating audit activities. |
| 3 | LO 3- performs audit accounts and financial statements and economic calculations, assessment and analysis and knows how to calculate mandatory payments to the tax and budget. |
| Haftalık Konu | Evaluation Method | |
|---|---|---|
| 1 | Types and essence of audit, content | Ауызша және жазбашаtest |
| 2 | Postulates and concepts, components, principles of audit | Ауызша және жазбашаtest |
| 3 | Standards and rights regulating audit activities in the Republic of Kazakhstan | Ауызша және жазбашаСұрақ-жауапtest |
| 4 | Audit standards and professional ethics of auditors | Ауызша және жазбашаАуызшаСұрақ-жауапtest |
| 5 | Control and audit | Ауызша және жазбашаСұрақ-жауапtest |
| 6 | Audit risk and its importance | Ауызша және жазбашаtest |
| 7 | Importance in auditing | Ауызша және жазбашаtest |
| 8 | Methodology for obtaining audit evidence and enterprises | Ауызша және жазбашаСұрақ-жауапtest |
| 9 | Client internal control system | Ауызша және жазбашаСұрақ-жауапtest |
| 10 | Documentation and Audit | Ауызша және жазбашаСұрақ-жауапtest |
| 11 | Quality Assessment | Ауызша және жазбашаСұрақ-жауапtest |
| 12 | Use of sorting in audit Audit scale and work planning | Ауызша және жазбашаСұрақ-жауапtest |
| 13 | Audit of electronic prepared indicators | Ауызша және жазбашаСұрақ-жауапtest |
| 14 | Audit report | Ауызша және жазбашаСұрақ-жауапtest |
| PÇ1 | PÇ2 | PÇ3 | PÇ4 | PÇ5 | PÇ6 | PÇ7 | PÇ8 | PÇ9 | PÇ10 |
|---|
| Textbook / Material / Recommended Resources | ||
|---|---|---|
| 1 | Karjilik bakilau, rebiziya jane audit. D.O.Ablenov, D.D.Ablenov, D.D.Smagulova, A.D.Ablenova. Almati, Economika, 2014 | |
| 2 | Audit. Oku kurali. B.B.Sultanoba, B.Sh.Altaev, Z.Aristambaeva.- Almati, 2017 | |
| 3 | Uimdardagi ishki audit. Beisenbaeva A.K. Oku kurali.2023 | |
| 4 | Praktikalik audit. Oku kurali. Almati, 2018 |