8D04108 Accounting and Audit
Goal : The Certification Program and Audit "includes research programs for doctoral students, supervision and development theories, methodology and organization of accounting records, auditing, internal control and complex financial analysis of financial-economic activity; the practical application of received syllables and conclusions in different economies.
Description
Sustainable Development Goals in the Accounting and Audit Educational Programme
Within the Accounting and Audit educational programme, doctoral students conduct research aimed at advancing the theory, methodology, and organisation of accounting, auditing, internal control, and economic analysis. Particular attention is given to the digitalisation of accounting and analytical processes, the development of research approaches, greater organisational transparency, and the application of research findings to support sustainable economic development.
Goal 4: Quality Education. The doctoral programme is designed to prepare researchers and educators capable of developing educational programmes and teaching and learning materials, as well as applying modern innovative teaching technologies. The integration of research-based knowledge in accounting, auditing, and analysis contributes to the advancement of high-quality higher and postgraduate education.
Goal 8: Decent Work and Economic Growth. Research in accounting, auditing, internal control, and economic analysis contributes to improving organisational efficiency, the quality of managerial decision-making, and business sustainability. The advancement of accounting and analytical tools provides a foundation for the rational use of resources and sustainable economic development.
Goal 9: Industry, Innovation and Infrastructure. The programme involves the development of new accounting and auditing methods, mechanisms, and tools through the use of innovative and digital technologies. Research conducted in the context of the digitalisation of the global economy contributes to the development of modern information and analytical systems and innovative approaches to organisational management.
Goal 12: Responsible Consumption and Production. The improvement of accounting, internal control, auditing, and comprehensive economic analysis methods enables the assessment of the efficiency of financial, material, and production resource use. Research findings may be applied to develop mechanisms for rational resource management and to enhance organisational responsibility.
Goal 16: Peace, Justice and Strong Institutions. Research in auditing, internal control, accounting, and tax reporting contributes to greater transparency, accountability, and reliability of financial information. Advancing accounting and auditing methodologies strengthens the quality of corporate and public governance and supports the development of effective institutions.
Goal 17: Partnerships for the Goals. The study of Kazakhstani and international experience in accounting, auditing, and analysis supports the integration of national academic and professional practices into the international environment. The development of research cooperation among universities, government bodies, professional organisations, and businesses contributes to the achievement of the Sustainable Development Goals.
Educational Program
The Certification Program and Audit "includes research programs for doctoral students, supervision and development theories, methodology and organization of accounting records, auditing, internal control and complex financial analysis of financial-economic activity; the practical application of received syllables and conclusions in different economies.
1.Demonstrate the logical scientific thinking necessary to use the methodological foundations of research; collect and interpret sources of information for making professional judgments in the field of research, applying the skills of drafting and preparing scientific and technical documentation, scientific reports, reviews, reports and articles (in accordance with the profile of the doctoral program)
2.Build an educational and upbringing process on the basis of modern international development trends in the field of accounting and audit by joining the system of universal and national values in their unity, taking into account the national priorities of Kazakhstan
3.Develop educational programs, educational and methodological complexes, conduct classes in theoretical and practical disciplines based on the integration of scientific knowledge in the field of accounting, audit and analysis, taking into account the expected learning outcomes, defining the methodology of modern innovative teaching and integrative assessment methods
4.Develop new and justify the use of existing methods, mechanisms and tools for accounting and auditing, using innovative technologies of organization and management in a research environment
5.To systematize the information contained in regulatory legal acts on accounting, tax and auditing activities, Kazakhstani and international experience of their application
6.Determine the goals and objectives of the provision of services for the setting, restoration, accounting and tax accounting, financial and tax reporting
7.Conduct scientific research in the field of theory and methodology of accounting, audit and analysis in the context of globalization and digitalization of the world economy
8.Choose a conceptual and methodological apparatus for the formation, development and functioning of an accounting and analytical apparatus
Doctoral Educational Programs
1) Bachelor's, Master's Degree diploma + appendices (original)
2) Identity card (original and 2 copies)
3) Certificate confirming proficiency in a foreign language
4) Official KAZTEST certificate (NTC)
5) Medical certificate form 075/y
6) 3×4 photos 6 pcs
7) Document confirming employment in accordance with the Labor Code of the RK
8)List of scientific publications for the last 3 years, research plan and essay
9) Results of the preliminary selection (in the field of "Healthcare")
Curriculum
SEMESTER 1
- Academic Writing — 3 ECTS
- The Implementation of a Doctoral Thesis — 3 ECTS
- Research Seminar — 3 ECTS
- Theory and Methodology of the Analysis and Assessment Ofinvestment Projects — 5 ECTS
- Digital Technologies in Accounting and Auditing — 5 ECTS
- International Fnancial and Management Accounting in Accordance with IFRS PS — 5 ECTS
- The System of Management Accountin — 5 ECTS
- Modern Theory and Practice of Accounting and Reporting — 5 ECTS
- Audit and Audit-Related Services. — 5 ECTS
- Scientific Research Methods — 3 ECTS
SEMESTER 2
- Pedagogical Practice — 10 ECTS
- Research Seminar — 2 ECTS
- Graduate Seminar — 6 ECTS
- The Implementation of a Doctoral Thesis — 11 ECTS
SEMESTER 3
- Research Practice — 5 ECTS
- Research Seminar — 8 ECTS
- The Implementation of a Doctoral Thesis — 14 ECTS
- Participation in International Scientific Conferences — 3 ECTS
SEMESTER 4
- Research Practice — 5 ECTS
- Research Seminar — 4 ECTS
- Graduate Seminar — 6 ECTS
- The Implementation of a Doctoral Thesis — 15 ECTS
SEMESTER 5
- Research Seminar — 3 ECTS
- Graduate Seminar — 6 ECTS
- The Implementation of a Doctoral Thesis — 8 ECTS
- Participation in International Scientific Conferences — 3 ECTS
- Scientific Internship — 10 ECTS
- Publication of the Main Scientific Results of the Dissertation in Scientific Journals — 5 ECTS
SEMESTER 6
- Research Seminar — 1 ECTS
- The Implementation of a Doctoral Thesis — 2 ECTS
- Publication of the Main Scientific Results of the Dissertation in Scientific Journals — 10 ECTS
- Final Attestation — 12 ECTS
Employment
1) Professional Organization of Accountants "Accounting," "The Boss Media Group "Accounting.kz" LLC, and "Accounting Accounting" LLC;
2) "Center for Research, Analysis, and Efficiency Evaluation" LLC under the Treasury Committee of the Ministry of Finance of the Republic of Kazakhstan;
3) Agency of the Republic of Kazakhstan for Regulation and Development of the Financial Market;
4) JSC VTB Bank;
5) Almaty Department of State Revenue
Contacts
al-Farabi Kazakh National university,
Republic of Kazakhstan, Almaty, 050040, 71 al-Farabi Ave.
Султанова Б.Б., тел.номер +77076992624
Когут О.Ю., тел.номер +77017147474