On Partnership in the Training of Audit Personnel and Trends in Professional Development During the Period of Educational Transformation

Nataliya Kazakova

doi:doi:10.12737/1998-0701-2024-10-1-17-23

UDC 657.6

On Partnership in the Training of Audit Personnel and Trends in Professional Development During the Period of Educational Transformation

Published в Auditor · Volume 10, Issue 1, 2024 · Pages 17–23 · Rubrics: THEORY AND PRACTICE OF AUDIT

DOI 10.12737/1998-0701-2024-10-1-17-23

Received: 11.01.2024 Accepted: 19.01.2024 Published: 04.03.2024

Authors

Nataliya Kazakova ¹

1 Plekhanov Russian University of Economics (Basic Department of Financial and Economic Security, Professor)
Moskva, Russian Federation

ABSTRACT

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

Information

Authors:

1. Plekhanov Russian University of Economics (Basic Department of Financial and Economic Security, Professor)

Moskva, Russian Federation

Type:

Article

Pages:

from 17 to 23

Status:

Published

Subject area:

UDC 657.6

Language:

Russian

Keywords:

auditing activities, partnership, monitoring of auditor competencies, qualifying exam, transformation of education

References

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. DOI: https://doi.org/10.12737/1998-0701-2023-9-5-3-7; EDN: https://elibrary.ru/VERSUN

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. EDN: https://elibrary.ru/ZUMDJP

5. Kazakova N.A. O razvitii kompetentnostnoy modeli kvalifikacionnoy attestacii auditorov v usloviyah importozamescheniya //Auditor. - 2023. - T. 9. - № 6. - S. 9-12. DOI: https://doi.org/10.12737/1998-0701-2023-9-6-9-12; EDN: https://elibrary.ru/JNHOBC

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