| Lesson Code | Course Name | Class | Credit | Lesson Time | Weekly Lesson Hours (Theoretical) | Weekly Lesson Hours (Practice) | Weekly Class Hours (Laboratory) |
|---|---|---|---|---|---|---|---|
| MA 5304 | State audit | Бірінші курс | 5 | 150 | 1 | 2 | 0 |
The purpose of the discipline is the formation of skills in the application of methods, tools and standards of the organization of state audit within the framework of the activities of state bodies of the Republic of Kazakhstan, local self-government bodies. As a result of the training, undergraduates will learn how to: organize group work, make management decisions in the process of organizing and implementing state audit; analyze and evaluate the effectiveness of the use of public funds and state assets; use the information necessary to identify distortions in accounting and reporting; interpretation of reports of control and accounting bodies and audit reports.
Theory and methodology of cost accounting and product calculation
creative learning method, problem solving essay, problem learning method, brainstorming.
| Haftalık Konu | Evaluation Method | |
|---|---|---|
| 1 | Formation of the state audit in the Republic of Kazakhstan | Сұрақ-жауап |
| 2 | Foreign experience in the organization of state audit | Жазбаша |
| 3 | The legal framework of the State audit | Жазбаша |
| 4 | International Standards of Public Audit | Ауызша және жазбаша |
| 5 | Domestic standards of state audit | Жазбаша |
| 6 | Staffing of the State audit | Ауызша және жазбаша |
| 7 | Fundamentals of the organization of internal state audit | Ауызша және жазбаша |
| 8 | Types of state audit | Жазбаша |
| 9 | Planning of the state audit | Сұрақ-жауап |
| 10 | Conducting a state audit and collecting audit evidence | Жазбаша |
| 11 | Completion and execution of the results of the state audit | Жазбаша |
| 12 | Quality control and recognition of the results of the state audit | 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 | Internal audit: textbook / L. M. Sembieva, L. Z. Beisenova, A. E. Shakharova, B. T. Najmidenov, Tazhikenova S. K.-Almaty: ESPI, 2022. -344 P |