ON IMPROVING THE SYSTEM OF QUALIFI CATION CERTIFI CATION OF AUDITORS AND RECOMMENDATIONS FOR PREPARING FOR THE EXAM
Journal: AUDITOR
Volume 9 № 3
, 2023
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 10
to 16
Status:
Published
Received:
17.05.2023
Accepted:
17.05.2023
Published:
17.05.2023
Subject area:
UDK 336 Финансы. Банковское дело. Деньги и денежное обращение
Language:
Russian
Keywords:
audit activity, competencies, monitoring of auditor competencies, qualification exam, digital economy, sanctions
Abstract (English):
Th e article considers the methodological aspects of improving the system of qualification certification of auditors. An analysis of passing the qualifying exam by stages and individual modules is presented. Emphasis was placed on preparing for the delivery of the «Complex task» module of the third stage, detailed recommendations for applicants and educational organizations were considered, including information on a new project of practical webinars on the principles and methods for the formation of examination questions and tasks of the third stage of the exam.
Th e article considers the methodological aspects of improving the system of qualification certification of auditors. An analysis of passing the qualifying exam by stages and individual modules is presented. Emphasis was placed on preparing for the delivery of the «Complex task» module of the third stage, detailed recommendations for applicants and educational organizations were considered, including information on a new project of practical webinars on the principles and methods for the formation of examination questions and tasks of the third stage of the exam.
Keywords:
audit activity, competencies, monitoring of auditor competencies, qualification exam, digital economy, sanctions
audit activity, competencies, monitoring of auditor competencies, qualification exam, digital economy, sanctions
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3. Kazakova N.A. Aktual'nye voprosy kvalifikacionnogo ekzamena dlya auditorov v Rossiyskoy Federacii // Auditor. - 2022. - T. 8. - № 10. - S.11-18. DOI: https://doi.org/10.12737/1998-0701-2022-8-10-11-18; EDN: https://elibrary.ru/YCIJCM
4. Korporativnoe obrazovanie v epohu peremen. https://events.kommersant.ru/events/korporativnoe-obrazovanie/
