| Lesson Code | Course Name | Class | Credit | Lesson Time | Weekly Lesson Hours (Theoretical) | Weekly Lesson Hours (Practice) | Weekly Class Hours (Laboratory) |
|---|---|---|---|---|---|---|---|
| HAS 5304 | International auditing standards | Бірінші курс | 5 | 150 | 1 | 2 | 0 |
The purpose of studying the discipline is the formation of theoretical knowledge about the international level of standardization of auditing activities and practical skills in applying the provisions of international auditing standards to assess the reliability of reporting. In the process of studying the discipline, undergraduates ensure the development of the content of international auditing standards; form practical skills in applying the provisions of international auditing standards in domestic and international auditing practice. Upon completion of the course, a Master's student can demonstrate the skills of organizing an audit and applying modern approaches to conducting audits, as well as develop scenarios for solving problems that arise in auditing practice.
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| 1 | Owns a set of approaches and standards used in the audit of financial statements of business entities |
| 2 | Rationally uses international standards for auditing and making conclusions |
| 3 | Uses the provisions of international auditing standards in the provision of audit-related services |
| 4 | Identifies the problems of international auditing standardization, evaluates the causal relationship between their occurrence and development, and suggests possible solutions to these problems |
| Haftalık Konu | Evaluation Method | |
|---|---|---|
| 1 | The essence of the standardization process at the international level and its factors | Сұрақ-жауап |
| 2 | Structure and classification of the system of International Auditing standards | Ауызша |
| 3 | International standards on the regulation of auditors' responsibilities | Ауызша |
| 4 | International standards for planning and supervision | Сұрақ-жауап |
| 5 | International standards for regulating aspects of the internal control system | Жазбаша |
| 6 | International Standards on Auditing for Obtaining Audit Evidence | Ауызша және жазбаша |
| 7 | International standards governing the use of third-party work | Ауызша және жазбаша |
| 8 | International standards governing the collection and synthesis of information during verification | Жазбаша |
| 9 | International standards for the preparation of audit opinions and reports | Сұрақ-жауап |
| 10 | International Standards on Auditing for Related Services | Жазбаша |
| 11 | Provisions on international auditing practice | Ауызша және жазбаша |
| PÇ1 | PÇ2 | PÇ3 | PÇ4 | PÇ5 | PÇ6 | PÇ7 | PÇ8 | PÇ9 |
|---|
| Textbook / Material / Recommended Resources | ||
|---|---|---|
| 1 | Audit. Training manual. B. B. Sultanova, B. Sh. Altaev, A. Z. Arystambayeva. - Almaty -2017 | |
| 2 | Internal audit in the organization. Beisenbayeva A. K. textbook. 2023 | |
| 3 | Practical audit. Training manual. Almaty 2018 | |
| 4 | Shevelko, D. A. International Auditing standards : a textbook / D. A. Shevelko. — Moscow : Moscow University Press, 2023. — 220 |