| Lesson Code | Course Name | Class | Credit | Lesson Time | Weekly Lesson Hours (Theoretical) | Weekly Lesson Hours (Practice) | Weekly Class Hours (Laboratory) |
|---|---|---|---|---|---|---|---|
| PA 3389 | Practical audit | Үшінші курс | 5 | 150 | 1 | 2 |
As a result of mastering the discipline "practical audit", the student acquires knowledge on the legal regulation of audit activities in the Republic of Kazakhstan, methods of collecting audit evidence, rules for conducting audit audits. Master the skills of conducting audit procedures, working with primary accounting documentation and accounting registers, forming working documentation of the auditor, evaluating the results of the audit sample in accordance with professional reasoning; drawing up working documentation of the auditor.
Problem solving, comparative analysis method, case study method, business games,
| 1 | Master the procedure for conducting audit activities at enterprises, state and budgetary institutions, in the banking sector in compliance with the requirements of international audit standards |
| 2 | Conducting accounting and auditing through registration, accounting and analysis of financial reporting documents in various fields of accounting and auditing |
| 3 | Conducts theoretical and Applied Research in the field of accounting and audit using the methods of practical audit |
| Haftalık Konu | Evaluation Method | |
|---|---|---|
| 1 | Information system of the final financial audit | |
| 2 | Audit of the procurement period | |
| 3 | Audit of the production stage | |
| 4 | Audit of the financial conclusion formation and sales period | |
| 5 | Cash audit | |
| 6 | Audit of non-current assets | |
| 7 | Audit of the investment period | |
| 8 | Audit of liabilities | |
| 9 | Equity audit. |
| 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 |