7M04104 Есеп және аудит в Университет КИМЭП

This course builds on the knowledge obtained in the course Audit and Assurance. This course covers how to apply relevant knowledge, skills, and exercise professional judgment in analysis, evaluating, concluding and reporting on the assurance engagement and other audit and assurance issues in the context of current developments. Namely, after successful completion of this course students should be able to recognize the regulatory environment and its impact on audit and assurance practice, identify and formulate the work required to meet the objectives of audit as well as non-audit assignments and apply the relevant Standards on Auditing, evaluate the results and findings of audit work performed and draft suitable reports on assignments.

The course introduces students to different topics of Advanced Management Accounting and, more specifically, to topics covered in preparation guide for ACCA Paper P5. Objective of the course is to develop and deepen the understanding of specific aspects of performance management and business analysis introduced in ACCA Papers F5 and P3. Namely, after successful completion of this course the students should be able to comprehend the role of setting strategic objectives, monitoring, and control under the pressure of macro-economic, fiscal, and other environmental external factors. Moreover, the students should be able to understand the issues relating to performance measurement systems design, apply performance measurement techniques in the context of not-for-profit organizations and multi-national businesses, assess and recognize whether a business is facing difficulties or exposed to a potential possibility of failure. All the topics are covered in relation to current developments and emerging issues that influence performance within organizations.

The course is designed in a way to enable students to apply excellent leadership and ethical skills to set the ‘tone from the top’ and promote a positive culture within the organization by evaluating the effectiveness of the governance and agency system of an organization and recognizing the responsibility of the board or other agents towards their stakeholders. Throughout the course students also will evaluate the strategic position of the organization against the external environment and the availability of internal resources and analyse the risk profile of the organization and of any strategic options identified, within a culture of responsible risk management.

This course is aimed at discussing further the role and responsibility of a senior executive within an organization. The course re-examines investment and financing decisions from a strategic, domestic or global perspectives. It will also help students develop financial advisory skills in business combinations and other types of alternative strategic moves of an organization. The principles of risk management in business, business and asset valuation, the impact of new and emerging issues in financial management are considered within this course

This course further develops the key aspects introduced in the Taxation course by expanding students’ ability to apply their tax knowledge to the situations commonly experienced by individuals and businesses, including interpretation and analysis of information provided and communication of the outcomes. After successful completion of the course the students should be able to explain impact of relevant taxes on various situations and courses of actions, to determine the tax planning possibilities and apply relevant legitimate tax planning techniques, as well as to communicate professionally with the clients, tax authorities and other professionals. This course is designed considering requirements for ACCA Paper P6.

The way people interact and are led in organizations affects the quality of work life and the overall effectiveness of organizations, including the ethical culture that develops within organizations. The material in this course exposes students to some of the main themes associated with managing and ethically leading people, such as attitude, personality, values (including trust), ethical dilemmas, organization culture, human relations psychology, and the role of group behavior in organizations. This core course also includes issues associated with motivation and job satisfaction, power (abuse) and empowerment, organizational politics and corruption, teamwork, organization change, interpersonal/organizational communication, and the critical role that leadership plays in organization success in today’s global business world.

The course focuses on business communication skills in organizations; particularly writing concise and error-free business documents, interpersonal communication, small-group communication, and presentational speaking in a business context. These skills are almost universally identified as values critical to success in management. Issues considered include coherence, clarity, style, tone, empathy, and other basic elements in communication success. The course also develops understanding of communication theories, describes strategies for planning managerial communications and looks at how new technologies are changing the way people in business communicate, and the implications those changes have for organizations.

This course is designed to provide students with underlying principles and concepts of financial accounting with applications of financial analysis. It is intended for specialists who have been exposed to financial accounting. This course is a study of the basic objectives, principles, and procedures of financial accounting in the preparation, analysis, interpretation, communication, and reporting of basic financial statements single entities and business groups. The course is designed to cover preparation guide materials of ACCA papers F1 and F2.

The course introduces students to basic legal knowledge and skills necessary to operate in Kazakhstan business environment. The course will cover the following topics: (1) KZ legal system, including the main sources of law, (2) law of obligations, (3) employment relationships, (4) business organizations; (5) securities law; and (6) corporate governance

The course introduces students to various topics of Audit and, more specifically, to topics covered in preparation guide for ACCA Paper F8. Objective of the course is to develop knowledge and skills in the process of carrying out the assurance engagement and its application in the context of the relevant professional regulatory framework. Namely, after successful completion of this course the students should be able to explain the concepts of audit and assurance and the functions of audit and corporate governance, demonstrate how the auditor obtains an understanding of the entity, assesses the risk of material misstatement, and plans an audit of financial statements. The course covers how to describe and evaluate internal controls, and work and evidence required to meet the objectives of audit engagement and the application of the relevant Standards on Auditing.

The course makes a focus on knowledge and techniques of management accounting to help managers make better decisions. By focusing on basic concepts, analyses, uses, and procedures instead of procedures alone, management accounting is recognized as a managerial tool for business planning, strategy, controlling and monitoring performance, decision-making and implementation. The course is designed to cover preparation guide materials of ACCA paper F2.

At this course students will get acquainted with the operation and scope of the tax system of Kazakhstan, starting with the application of Tax Code of RK and other tax-related legal acts, tax returns, rules related to tax (de-) registration, tax control procedures and tax dispute resolution procedures. The objective of this course is to develop students’ knowledge of underlying principles and major technical areas of Kazakhstani taxation (with emphasis on corporate income tax, personal income tax, value added tax and property taxes). The course also discusses the special tax regimes and the tax issues of cross-border trade (application of double tax treaties and Common Economic Space regulations in Kazakhstan). After successful completion of the course the students should be able to explain and compute tax liabilities in respect of major Kazakhstani taxes, as well as distinguish between tax evasion and tax avoidance, understand and explain the key anti-avoidance provisions and also study the relationship of Ethics and Tax Planning. This course is designed considering requirements for ACCA Paper F6.

This course is intended to provide students with necessary knowledge and skills to understand and apply various accounting standards and the theoretical framework in preparation of financial statements of business entities and groups. By focusing on reporting practices existing in the current business environment, this course also emphasizes accounting concepts and methods required to analyze and interpret financial statements of an entity. It covers specific areas of financial reporting including conceptual framework, regulatory framework, preparation of financial statements, business combinations, and analyzing and interpreting financial statements. The course is designed to cover preparation guide materials of ACCA paper F7.

This course is designed to introduce the role and purpose of financial management function within an organization. It is aimed at developing skills that would be expected from a finance manager in relation to investment financing and dividend policy decisions. The following principles and concepts of various sources of business finance, including dividend policy and how much finance can be raised from within the business, cost of capital and other factors that influence the choice of the type of capital a business will raise studied within this course. The principles underlying the valuation of business and financial assets, including the impact of cost of capital on the value of business are also considered.

This course is intended to teach students to apply key knowledge, skills and use professional judgment in the application and evaluation of financial reports in a wide range of business contexts. It covers specific areas of corporate reporting such as professional ethics, financial reporting framework, reporting financial performance, financial reporting for groups, specialized entities, changes in regulation, appraisal of performance and position, and current developments. The course is designed to cover preparation guide materials of ACCA paper P2.

The objective of the course is to introduce methods of empirical research applied in accounting. The primary emphasis of the course will be on developing skills for conducting research and comprehending research output in an applied and professional context. It covers basic aspects of the logic of scientific inquiry, the main techniques and methods of research. The content of the course covers, but not limited to, the following topics: development of the research idea; setting up a hypothesis or hypotheses; understanding of peculiarities of data collection; application of different tools of quantitative and qualitative data analysis; and interpretation of the findings.

The course is aimed at introducing students to the general conceptual framework of the company’s strategy analysis, and different techniques and tools used to conduct such analysis. By completion of the course, students should be able to evaluate the current strategic position of the company, recognize external and internal factors affecting business strategy, assess a need in management change, assess alternative future strategies leading to achievement of the company’s goals, discuss the ways of implementation of the chosen strategy and providing of an adequate technical support, analyze and evaluate the effectiveness and financial outcomes of the strategy implemented.

The course introduces students to different topics of Management Accounting and, more specifically, to topics covered in preparation guide for ACCA Paper F5. The objective of the course is to build a conceptual ground for understanding of various management accounting techniques and their applications to managerial decision making. Namely, after successful completion of this course the students should be able to deal with overheads, solve problems surrounding pricing and make-or-buy decisions, prepare fixed, flexible and other types of budgets, compute and interpret different types of budget variances. Risks and uncertainties of real-life decisions are considered in relation to performance management systems and other tools used for measurement and control.

Бухгалтерлік есеп стандарттары мен интерпретациондық бухгалтерлік есеп бойынша интерпретирование және қаржылық талдау

Шығындарды бөлу, баға белгілеу, бюджеттеу, шешім қабылдау, дисперсиялық талдау, тиімділік өлшемі, капиталды бюджеттеу және т.б. мәселелерді шешуге арналған басқару есептері мен құралдарымен жұмыс істеу.

Нормативтік ортаны және оның аудит және ақпараттың дұрыстығын растау практикасына әсерін тану, аудит мақсаттарына, аудиторлық емес тапсырмаларға сәйкес келетін жұмысты анықтау және тұжырымдау және Аудиттің тиісті стандарттарын қолдану, орындалған аудиторлық жұмыстың нәтижелері мен қорытындыларын бағалау. және тапсырмалар бойынша сәйкес есептерді жасау

Салықтық жоспарлау мүмкіндіктерін анықтау және салықтық жоспарлаудың тиісті әдістерін қолдану, сонымен қатар клиенттермен, салық органдарымен және басқа да кәсіпқойлармен кәсіби қарым-қатынас жасау үшін әр түрлі жағдайлар мен іс-қимылдарға тиісті салықтардың әсерін түсіндіру.

Басқаруды анықтаңыз, ресурстарды тиімді басқару мен басқарудағы оның қызметін түсіндіріңіз, этикалық шеңберге сүйене отырып, кәсіби құндылықтар мен пікірлердің қолданылуын көрсетіңіз

Тиімді инвестициялық және шешімдер қабылдау үшін қолданылатын әртүрлі қаржы құралдары мен әдістерін сипаттау және қолдану

Қазақстандық және халықаралық тәжірибе тұрғысынан бухгалтерлік есеп пен аудитке қатысты теориялық конструкцияларды қолданумен жетекшілік ететін тәуелсіз ғылыми-зерттеу және тәжірибелік сабақтар өткізу.

Жазбаша және ауызша ағылшынша нақты және тиімді түрде идеялар мен ақпараттарды жеткізіңіз

Дүниежүзілік контексте бизнес-ұйымдардың микро- және макроэкономикалық перспективаларын сипаттаңыз

Адамдар мен ұйымдарды басқарудың ұғымдары мен теорияларын анықтау және қолдану

Этика ұғымдары мен теорияларын сипаттау және қолдану, өйткені олар бизнес-ұйымдарға қолданылады