ON PARTNERSHIP IN THE TRAINING OF AUDIT PERSONNEL AND TRENDS IN PROFESSIONAL DEVELOPMENT DURING THE PERIOD OF EDUCATIONAL TRANSFORMATION
Journal: AUDITOR
Volume 10 № 1
, 2024
Rubrics: THEORY AND PRACTICE OF AUDIT
Authors:
1.
Plekhanov Russian University of Economics
(Basic Department of Financial and Economic Security, Professor)
Moskva, Russian Federation
Moskva, Russian Federation
Type:
Article
Pages:
from 17
to 23
Status:
Published
Received:
11.01.2024
Accepted:
19.01.2024
Published:
04.03.2024
Subject area:
UDK 657.6 Проверка отчетности. Аудит. Ревизия
Language:
Russian
Keywords:
auditing activities, partnership, monitoring of auditor competencies, qualifying exam, transformation of education
Abstract (English):
The article is devoted to the promotion by the Unified Certification Commission of the project of a national system of professional audit education, the implementation of which requires the formation of a Partnership — an association of interested organizations in the field of professional training, qualification certification of audit personnel, as well as professional development and certification of specialists in audit-related types of consulting activities. An analysis and assessment of the quality of methodological preparation of applicants for passing qualifying exams is presented, the influence of the level of preparation of applicants on the results of passing the modules of the professional and qualifying stages of the audit exam is confirmed. Expert opinions on the most pressing topics of exam assignments and exam questions in 2024 have been announced.
The article is devoted to the promotion by the Unified Certification Commission of the project of a national system of professional audit education, the implementation of which requires the formation of a Partnership — an association of interested organizations in the field of professional training, qualification certification of audit personnel, as well as professional development and certification of specialists in audit-related types of consulting activities. An analysis and assessment of the quality of methodological preparation of applicants for passing qualifying exams is presented, the influence of the level of preparation of applicants on the results of passing the modules of the professional and qualifying stages of the audit exam is confirmed. Expert opinions on the most pressing topics of exam assignments and exam questions in 2024 have been announced.
Keywords:
auditing activities, partnership, monitoring of auditor competencies, qualifying exam, transformation of education
auditing activities, partnership, monitoring of auditor competencies, qualifying exam, transformation of education
1. Sayt ANO «EAK» http://www.eak-rus.ru/.
2. Kazakova N.A. Professional'noe obrazovanie v auditorskoy i smezhnyh napravleniyah deyatel'nosti v novyh ekonomicheskih usloviyah //Auditor. - 2023. - T. 9. - № 5. - S. 3-7.
3. Metodicheskie materialy ANO «EAK» dlya professional'nyh sertifikaciy https://eak-rus. ru/vse_o_sertifikaciyah_eak
4. Mel'nik M.V., Kazakova N.A., Krasil'nikova I.V. Razvitie sistemy kvalifikacionnoy attestacii auditorov v Rossiyskoy Federacii: problemy i resheniya // Uchet. Analiz. Audit. - 2017. № 5. - S. 18-29.
5. Kazakova N.A. O razvitii kompetentnostnoy modeli kvalifikacionnoy attestacii auditorov v usloviyah importozamescheniya //Auditor. - 2023. - T. 9. - № 6. - S. 9-12.
