Educational program	7M04104 Accounting and Audit
EP purpose	training specialists with advanced knowledge and skills in financial and managerial accounting and auditing, as well as training personnel with in-depth knowledge in the field of accounting and analytical sciences and pedagogy for the higher education system and research structures
EP type	Acting EP
Level on NQF	7
Level on SQF	7
EP distinctive features	No
The awarded academic degree	Master
Period of study	2
Volume of the credits	120
Language of education	Russian, Kazakh, English
Date of approval of the OP at the Board meeting	07.04.2021 (protocol No. 4)
Professional standard	Financial management

№	Learning outcomes:
1	applies appropriate methods of philosophical and scientific knowledge, allowing to effectively solve applied, research, and accounting and analytical problems;
2	solves the tasks of organizing and managing projects of increased complexity, shows independence of position in discussions and decision-making;
3	uses the skills of analysis of educational situations, formulation and solution of pedagogical tasks, as well as planning and conducting research activities in the field of accounting and auditing;
4	collects, processes and interprets the necessary information in a foreign language to conduct research on current issues of accounting and auditing;
5	analyzes the activity of economic objects and makes a scientifically based choice of the necessary forms of effective organization and management of financial and management accounting at the enterprise;
6	compares the financial accounting and audit reporting systems of domestic and foreign enterprises of different types of ownership (public, private and/or mixed), using advanced methods of analysis of the provisions of IFRS and IFRS РS;
7	identifies differences in the methodology of accounting of assets, liabilities and capital of enterprises of various forms of management, based on special competence in the field of balance sheet and reporting of budgetary institutions;
8	analyzes the features of the budget system of the Republic of Kazakhstan, in order to find scientifically and economically sound methods of accounting and tax reporting of commercial organizations and organizations of the public sector of the economy;
9	develops sub-accounts of tax and budget accounting to improve the adaptability of the current accounting system of the enterprise to the introduction of creative models of management accounting and methods of preparation of consolidated statements of the administrator of budget programs;
10	develops audit recommendations on a wide range of production and management obligations, from the calculation of the cost of GWS and analysis of information for management decisions, to the preparation and presentation of consolidated financial statements of budgetary institutions and financial institutions;
11	assesses the effectiveness of accounting policies and solves practical issues of financial and economic activities of enterprises in various sectors of the economy (GS, HСS, Farms, SLB, etc.): prepares constituent documents and commercial agreements, holds business meetings and evaluates economic calculations and indicators;
12	predicts the effect of possible scenarios of economic events and business processes, operating with large amounts of information and using automated data processing systems (EDPS and Big Data).