The training program 7M04103 - “Accounting and Auditing” is designed for training personnel for the system of higher, postgraduate education and the research field, with profound research and pedagogical training in the field of accounting, audit and analysis.

The goal of the training programs is to prepare specialists with in-depth research, pedagogical and professional training in the field of accounting, analytical and audit activities, initiative, adaptive to the requirements of the labor market and modern technologies, capable of analyzing, evaluating socially significant phenomena, events and processes that know the basic methods quantitative analysis and modeling, theoretical and experimental research.

The educational program is designed in such a way that it can be adapted to the individual needs of each individual student within the framework of educational standards.

Studying for a master's degree implies a greater degree of independence for the student, and research work is reflected in his publications, reports and final scientific work, which allows you to expand your scientific horizons, develop analytical thinking and improve the skills of independent research work.

Features of the educational program:

- Scientific research in the field of theory and practice of accounting, analysis and auditing, focused on the development of modern scientific schools.

- Close ties with the business environment, the international academic community and organizations engaged in professional certification in the field of accounting and finance.

- The choice by undergraduates of an individual trajectory of education in modern areas of accounting and auditing.

- Competitiveness of masters in the labor market, which would provide an opportunity for the fastest possible employment.

The main objectives of the training program

Profound theoretical and practical training in the chosen direction of science and pedagogical activity;

Training specialists with a high level of professional culture, including the culture of professional communication, having a civil position, able to formulate and solve modern research and practical problems; teach at universities, successfully carry out research and management activities; obtaining the necessary minimum knowledge in the field of university pedagogy and psychology and teaching experience at the university;

Formation of skills in accounting and analytical activities: collection, registration and processing of information for the formation of financial statements of organizations in accordance with international standards; formation of accounting and analytical information for management of an economic entity; collection and interpretation of information on costs, expenses and cost of production; cost estimation, budget planning, control and measurement of performance indicators, etc.;

Formation of audit skills;

Preparation for design, economic and organizational management;

Development of creative potential, initiative and innovation, competitiveness of masters in the labor market, providing an opportunity for the fastest possible employment in a specialty;

Developing students' ability to self-improvement and self-development, needs and skills of independent creative mastery of new knowledge throughout their active life.

Key competencies in the training program

The ability to demonstrate knowledge in the field of history and philosophy of science, to know the basic concepts of philosophy of science, methods and techniques of logical analysis;

Ability to demonstrate knowledge in the field of higher school didactics, skills of conducting classes in higher school;

Ability to demonstrate knowledge in the field of psychology of the subject of managerial activity, as well as skills and abilities of managerial activity;

The ability to integrate into the international professional environment and use a professional foreign language as a means of intercultural, scientific and professional communication;

The ability to independently master new research methods, change the scientific and scientific-industrial profile of their activities, be able to offer concepts, models, invent and test methods and tools of professional activity;

The ability to analyze, evaluate the completeness of information in the course of professional activity, if necessary, to fill in and synthesize missing information, the ability to reflect (evaluate and process) mastered scientific methods and methods of activity;

Ability to apply fundamental knowledge and skills in the field of accounting and auditing for professional and interdisciplinary cooperation;

Ability to implement modern management tools, quantitative methods in management, methods of diagnosis, analysis and problem solving, decision-making methods;

The ability to have knowledge of accounting information assessment to meet the interests of users and the ability to apply them, the ability to use knowledge of concepts, methods and control processes that ensure the accuracy and integrity of financial data and the safety of the assets of the organization;

The ability to have knowledge in the field of in-depth financial accounting in accordance with the requirements of IFRS and the skills of its management, to have knowledge of in-depth management accounting and the ability to apply it in the organization, to possess methods of change management to find optimal solutions and the selection of innovative technologies to improve the efficiency and effectiveness of financial and economic performance;

The ability to master the theoretical foundations of strategic analysis, taxation and its impact on financial and managerial decisions, is able to calculate the taxes of the organization, possess and apply knowledge in the field of financial reporting for internal and external users, including the need for information for financial decision-making;

The ability to correctly and fully reflect the results of professional activity in economic and other documentation, as well as to summarize and formulate conclusions on the topic of research, prepare reports on the results of research, the ability to use in practice the acquired skills and abilities in the organization of research.

Types of professional activity

Accounting and analytical;

Design and economic;

Organizational and management;

Audit activity;

Pedagogical activity (for the scientific and pedagogical direction of preparation);

Research activity.

Employability prospects for specialists

Research organizations;

Higher education institutions;

Design organizations;

International business structures;

Audit consulting and financial companies;

Organizations of the real and state sectors of the economy;

For graduates of research and pedagogical direction of training, pedagogical activity in educational organizations is also available.

SKILLS AND COMPETENCIES

Company management, financial planning and budgeting. Cost optimization, strategies to diversify business areas

Scientific aspects of accounting. Create short- and long-term forecasts

Focus on fundamental theoretical and practical training. Adaptation of theoretical and practical material to real and perspective practice of accounting, analytical and auditing activities

SPEAKERS AND MENTORS

Esirkepova Altyn

Doctor of Economics, Professor

Kupeshev Almas

Doctor of Economics, Professor

Beisenova Madina

Doctor of Economics, Professor

Abilgazieva Zhanat

PhD in Economics, Senior Lecturer

OUR PARTNERS

LLP "AsiaShymService"

LLP "Energopotok"

AOF Halyk Bank / Kazkommertsbank

LLP "NTS Company"

LLP "Polyprint LTD"

POAc "Accountants Association"

EMPLOYMENT

Employment from the 1st course to a range of companies:

Public companies and other socially significant enterprises / organizations; economic services of organizations engaged in formation or audit of financial statements in various sectors of economy

Research and pedagogical activities in the system of higher, postgraduate education and scientific field

Production activities as an accountant, financial director, auditor, financial analyst, accounting manager, consultant, specialist administrative authorities, research fellow at institutes, research programs, international cooperation programs, etc.

Educational, managerial and planning activities in accordance with the qualifications of the Master of Economic Sciences

CAREER & INCOME

CFO — from 300 000 KZT

Director — from 300 000 KZT

Chief accountant — min 150 000 KZT

Accountant in economic fields — min 85 000 KZT

Vice President of Finance — from 200 000 KZT

Financial Advisor — from 100 000 KZT

DSR — min 100 000 KZT

ADMISSION

Second higher education

• Documents:
  Diploma, ID

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• Entrance tests:
  Comprehensive testing

• Apply for admission •• Request a call back •

OUR GRADUATES

Turmakhanova Louise. Graduate of the Miras University; Master's program in Accounting and Auditing (2019), Director of LLP ‘Balance-Service’

Shamshimet Askhat. Graduate of the Miras University; Master's degree in Accounting and Audit (2019), Deputy Director of LTD LLP ‘Polyprint’

Lecturers of PD

  Agabekova Gulzhan Nurtazaevna
  Orazova Bibigul Baltabaevna

  Myrzalieva Gulmira Askanbekovna
  Turebaeva Zhanat Kamalovna

Typical curriculum of the educational program 7M04103 - Accounting and Auditing

Name of disciplines	Cycle of disciplines	ECTS	Brief description of the disciplines
History and Philosophy of Science	BD	3	Issues under study: the subject and basic concepts of modern philosophy of science; science in the culture of modern civilization; the emergence of science and the main stages of its historical evolution; the structure of scientific knowledge; the dynamics of science as a process of generating new knowledge; scientific traditions and scientific revolutions, historical types of scientific rationality; features of the modern stage of science development; prospects for scientific progress; science as a social institution; natural sciences in the structure of modern scientific knowledge; the history of pedagogical science. Formed competencies: knowledge of the main features of science as a special type of knowledge, activity and social institution; knowledge of the main historical stages of the development of science and the variety of scientific method; ability to navigate the main ideological and methodological problems that arise at the present stage of the development of science; possession of the terminological apparatus of the philosophy of science; possession of methods and techniques of logical analysis.
Theory and Methodology of Accounting	BD	5	Issues under study: theoretical, methodological and scientific-applied issues of accounting; features of accounting and organization; organization of accounting services at the enterprise, depending on the legal forms of ownership, scale and industry features. Formed competencies: understanding and using new methods of solving problems in the field of accounting; the ability to formulate and solve modern scientific and practical problems in the field of accounting theory and professional activity of an accountant; consolidation of skills in the professional activity of an accountant.
Promising Accounting and Reporting Issues	BD	5	Issues under study: accounting theory; ideas about accounting as a science, about its subject, objects, methodology and principles; theoretical foundations of accounting as a science, taking into account the possibility of their practical application in the development of solutions in the field of financial and economic management of organizations in a market economy. Formed competencies: the use of promising methods of cognition in professional activity; the ability to analyze existing concepts, theories and approaches to the study of processes and phenomena; the ability to integrate knowledge obtained within different disciplines, use them to solve analytical and managerial tasks in new unfamiliar conditions.
Foreign language (professional)	BD	3	Issues under study: grammatical material, special vocabulary, terminological material; educational material corresponding to the main disciplines of the specialty; reading, speaking, listening and writing in the professional sphere. Formed competencies: mastering the skills of intercultural and communicative competencies of students; integration into the international professional environment; the use of a professional foreign language as a means of intercultural, scientific and professional communication.
Organization and Planning of Scientific Research	BD	5	Issues under study: dissemination and application of scientific and practical foundations of the organization, planning and use of the methodology of scientific and pedagogical research in modern conditions at the university; general requirements for research works performed at universities of the Republic of Kazakhstan. Formed competencies: mastering the skills of organizing and planning scientific research; skills of independent research; skills of formulating the relevance of a scientific problem; the ability to analyze and compare domestic and foreign experience in conducting scientific research.
Pedagogy in Higher Education	BD	5	Issues under study: higher school pedagogy as a science, its methodological foundations; general theoretical foundations of higher school didactics; professional and communicative competence of a higher school teacher; driving forces and principles of teaching in higher school; the content of higher education; modern educational technologies in higher school; higher school as a social institution of education and personality formation; the essence of education in higher school. Formed competencies: knowledge of the basics of teaching in higher school; forms, methods, educational technologies and specifics of professional and pedagogical activity of a university teacher; knowledge of forms and methods of conducting classes in higher school.
Methodology and organization of research activities [Ac]	BD	5	Issues under study: scientific methods and techniques for solving specific practical and theoretical issues in the field of accounting, analysis and organization; a culture of scientific thinking based on understanding the trends of modern accounting science. Formed competencies: formation of knowledge about the role and place of science in modern society; mastering the basic provisions on the methodology, methods and methods of scientific research; skills of performing educational and research works; mastering the skills of working with scientific literature and information resources necessary for conducting scientific research.
Methods of teaching accounting disciplines	BD	5	Issues under study: the set of means, methods and forms of teaching accounting disciplines at the university; the organization of the educational process for the study of accounting cycle disciplines. Formed competencies: the ability to develop training programs for teaching accounting disciplines in higher educational institutions; the skills of developing educational and methodological materials to ensure the process of teaching accounting disciplines; the use of modern educational technologies in the teaching process.
Modern methods of teaching economics	BD	5	Issues under study: methods of teaching economics; patterns of their creation and improvement; modern methods of teaching and managing the pedagogical process; educational and methodological work at the university. Formed competencies: the ability to develop training programs for teaching accounting disciplines in higher educational institutions; skills in applying various accounting methods based on compliance with the principles of ethics of accountants and auditors.
Research work of a master's student, including the implementation of a master's thesis, conducted without interruption from theoretical training	Additional cycle of disciplines	4	Issues under study: scientific research; practice in the form of research of a real object, based on the approved research topic and the topic of the master's thesis. Formed competencies: formation of skills to implement scientific research; solve tasks; select information sources on the topic of work; conduct analytical work to identify practically significant moments.
Management Accounting (Advanced Course)	PD	5	Issues under study: the discipline forms knowledge about the essence of cost estimation, focused on the needs of managers; knowledge about costs, what determines costs and how they change throughout the product lifecycle; knowledge about the approaches that managers use to calculate costs; skills to use information about income and costs for capacity planning, profit and performance evaluation. Formed competencies: the ability to develop strategic plans and budgets, form financial and managerial, tax and audit reports on the economic activities of companies/groups of companies, a real assessment of the production situation in the company, the ability to analyze external and internal risk factors using SWOT analysis, the application of rational management decisions.
Psychology of Management	BD	5	Issues under study: psychology of management in the system of scientific knowledge; basic approaches to the study of the management system; individual professional concept of the head; managerial interaction and decision-making process as an aspect of managerial activity; psychological features of the implementation of the main managerial functions; psychology of the subject of managerial activity; psychology of individual management styles. Formed competencies: knowledge of the psychological content of managerial activity, the individual managerial concept of the head, the theoretical foundations of managerial interaction, the psychological features of the implementation of the main managerial functions, the psychology of the subject of managerial activity; possession of methods of psychological research in the field of managerial activity and interaction.
Financial Accounting (Advanced Course)	PD	5	Issues under study: methodology and organization of accounting and financial accounting of the activities of organizations of various forms of ownership; the use of accounting information for making management decisions. Formed competencies: knowledge of national and international accounting and financial reporting standards; generalization of research results obtained by domestic and foreign researchers; identification and compilation of promising areas in the organization of financial accounting; ability to identify and solve unstructured problems in the preparation, systematization and presentation of information on the most complex sections of accounting necessary for the formation of financial statements.
Innovative accounting and audit information systems	PD	4	Issues under study: the system of accounting software products; innovative application programs; formalization of economic problems, construction of economic models; economic interpretation of various mathematical concepts and algorithms; meaningful interpretation and analysis of calculation results. Formed competencies: mastering change management methods for finding optimal solutions and selecting innovative technologies to improve the efficiency and effectiveness of financial and economic activity indicators; knowledge and understanding of the system of software products in the field of accounting and audit.
Management audit	PD	3	Issues under study: the organization of a management audit, which consists in a diagnostic study of management technologies to determine their actual effectiveness, making the necessary changes to the production management process, commercial, legal and social work of the enterprise. Formed competencies: the ability to integrate knowledge in the field of management accounting and audit, to cope with complex issues and make professional judgments based on incomplete or limited information, taking into account ethical and social responsibility for the application of these judgments and knowledge.
Research work of a master's student, including the implementation of a master's thesis [UA] 1	Additional cycle of disciplines	4	Issues under study: scientific research; practice in the form of research of a real object, based on the approved research topic and the topic of the master's thesis. Formed competencies: formation of skills to implement scientific research; solve tasks; select information sources on the topic of work; conduct analytical work to identify practically significant moments.
Research work of a master's student (scientific internship)	Additional cycle of disciplines	4	Issues under study: scientific research; practice in the form of research of a real object, based on the approved research topic and the topic of the master's thesis. Formed competencies: formation of skills to implement scientific research; solve tasks; select information sources on the topic of work; conduct analytical work to identify practically significant moments.
Theory and Practice of International Audit	PD	6	Issues under study: the main stages of development and formation of the theory and practice of international audit; problems in the theory of international audit; regulation, improvement of the methodology and quality of audit in the Republic of Kazakhstan based on international experience. Formed competencies: mastering the skills to develop, prepare specific proposals and methodological recommendations for improving international audit; the ability to correctly apply the theory and practice of international audit.
Pedagogical Practice	BD	4	Pedagogical practice is aimed at consolidating theoretical knowledge, working out professional skills and abilities in the conditions of real work activity.
Organization of audit activities	PD	6	Issues under study: organization and conduct of audits in organizations in accordance with current standards, audit principles, regulatory documents; identification of weaknesses in the company's internal control system by analyzing selected business processes, analyzing and evaluating the condition of the audited entity, drawing up audit programs, determining the compliance of accounting with legal requirements to establish the reliability of accounting statements. Formed competencies: knowledge in the field of audit organization; the ability to cope with complex issues and make professional judgments based on incomplete or limited information, taking into account ethical and social responsibility for the application of these judgments and knowledge; the ability to develop creative professional judgments, apply knowledge based on various approaches, points of view, methodology, theory and directions of the organization of audit activities.
Financial and managerial accounting in the real sector of the economy	PD	5	Issues under study: the organization of financial and managerial accounting in various sectors of the economy, depending on the forms of business organization and the specifics of their conduct; the main provisions of International Financial Reporting Standards. Formed competencies: skills of applying various accounting methods; formation of skills to organize and manage accounting and analytical and control units (team) of economic entities based on compliance with the principles of ethics of accountants and auditors; ability to identify and solve unstructured problems in the preparation, systematization and presentation of information on the most complex sections of accounting necessary for the formation of financial and managerial accounting in the real sector of the economy.
Accounting and reporting in public institutions in accordance with IFRS OS	PD	5	Issues under study: international financial reporting standards for the public sector, as well as accounting and reporting in public institutions; fixed assets in public institutions; the main stages of development and formation of the theory and practice of international audit; problems of the theory of international audit. Formed competencies: the ability to develop strategic plans and budgets; skills in the formation of financial and managerial, tax reports on economic activities in public institutions in accordance with IFRS OS.
Controlling	PD	5	Issues under study: the basics and tools of controlling; organizational aspects of implementing the function of the controlling system at the enterprise; applied methods of making managerial decisions based on controlling information; computational and analytical skills to choose the best options for socio-economic plans for the development of the enterprise and business plans for production and services; determining the essence of controlling, technologies for its development and implementation. Formed competencies: formation of professional knowledge on the basics and tools of controlling, organizational aspects of implementing the function of the controlling system at the enterprise, applied methods of making managerial decisions based on controlling information.
Research work of a master's student, including the implementation of a master's thesis, conducted without interruption from theoretical training	Additional cycle of disciplines	10	Issues under study: scientific research; practice in the form of research of a real object, based on the approved research topic and the topic of the master's thesis. Formed competencies: formation of skills to implement scientific research; solve tasks; select information sources on the topic of work; conduct analytical work to identify practically significant moments.
Theory and practice of taxation	PD	4	Issues under study: higher school pedagogy as a science, its methodological foundations; general theoretical foundations of higher school didactics; professional and communicative competence of a higher school teacher; driving forces and principles of teaching in higher school; the content of higher education; modern educational technologies in higher school; higher school as a social institution of education and personality formation; the essence of education in higher school. Formed competencies: knowledge of the basics of teaching in higher school; forms, methods, educational technologies and specifics of professional and pedagogical activity of a university teacher; knowledge of forms and methods of conducting classes in higher school.
Research Practice	PD	16	The research practice is aimed at expanding and consolidating professional knowledge; forming the skills of conducting independent scientific work among undergraduates; developing research programs and organizing their implementation; mastering the methods of conducting research and analyzing their results.
Design and Protection of the Master's Thesis	Additional cycle of disciplines	8
Research work of a master's student, including the implementation of a master's thesis [UA] 2	Additional cycle of disciplines	2	Issues under study: scientific research; practice in the form of research of a real object, based on the approved research topic and the topic of the master's thesis. Formed competencies: formation of skills to implement scientific research; solve tasks; select information sources on the topic of work; conduct analytical work to identify practically significant moments.