| Lesson Code | Course Name | Class | Credit | Lesson Time | Weekly Lesson Hours (Theoretical) | Weekly Lesson Hours (Practice) | Weekly Class Hours (Laboratory) |
|---|---|---|---|---|---|---|---|
| HAS 32100 | International audit standards | Үшінші курс | 5 | 150 | 1 | 2 |
To form in the course of studying the discipline theoretical knowledge about the international level of standardization of audit activities and practical skills in applying the provisions of international audit standards to assess the reliability of reporting. Provides mastery of the content of international audit standards; forms practical skills in applying the provisions of international audit standards in domestic and international audit practice. After completing the discipline, he will be able to demonstrate skills in applying modern approaches to the organization of audits and conducting audits..
Problem solving, comparative analysis method, case study method, business games,
| 1 | Master international audit standards and use them in professional activities in the field of accounting and audit |
| 2 | Conducts accounting and auditing at enterprises, state and budgetary institutions, banking industries in compliance with the requirements of international audit standards |
| Haftalık Konu | Evaluation Method | |
|---|---|---|
| 1 | Audit activity and its regulatory regulation | |
| 2 | Rights, obligations and responsibilities of audit entities.principles of audit activity | |
| 3 | Audit planning | |
| 4 | Audit report:the procedure for compiling and submitting | |
| 5 | Description of international audit standards. Introduction standards | |
| 6 | Responsibility standards | |
| 7 | Audit planning standards | |
| 8 | Control standards | |
| 9 | Audit evidence standards | |
| 10 | Audit planning standards |
| PÇ1 | PÇ2 | PÇ3 | PÇ4 | PÇ5 | PÇ6 | PÇ7 | PÇ8 | PÇ9 | PÇ10 |
|---|
| Textbook / Material / Recommended Resources | ||
|---|---|---|
| 1 | Qazirgi zamanǵy aýdıt. Oqýlyq. Almaty. Dáýir. 2017. Grem Kosserant jáne Neıl Rodd | |
| 2 | Aýdıt. Oqý quraly B. B. Sultanova, B. Sh. Altaev, A. Z. Arystambaeva. - Almaty -2017. | |
| 3 | Osnovy aýdıta. Ýchebnoe posobıealtaev B.Sh. ; Sýltanova B.B. - Almaty : Qazaq ýn-ti, 2016. | |
| 4 | Uıymdaǵy ishki aýdıt. Beısenbaeva , A. K. Oqý quraly. 2023 | |
| 5 | Qarjylyq baqylaý, revızıa jáne aýdıt D. O. Ablenov, D. D. Áblenov, D. D. Smaǵulova, A. D. Ablenova. - Almaty : Ekonomıka, 2014. Oqý quraly |