Within the framework of the Department of Accounting and Audit Week, a guest lecture was conducted with the participation of Ainur Kairzhanovna Zhakhmetova, Chief Expert of the Academy of Public Administration under the President of the Republic of Kazakhstan. The event was organized by PhD, Acting Associate Professor Alieva Ainur Omirbekovna. The meeting was attended by the faculty of the department and students of the specializations "Accounting and Audit" and "Statistics."
The lecture addressed current issues: the audit of assets of government institutions, namely the present state of accounting for state property assets. At present, the issue of accounting for the long-term assets of the state — land plots, buildings and structures, biological assets, and so forth — is particularly acute. In consolidated financial statements on the execution of the national budget, many assets are recorded at their original cost or at zero value, and may even go unrecorded.
During the lecture, Zhakhmetova A.K. provided a detailed account of where all state assets are recorded, demonstrated how to work with the electronic state registry system, explained which tabs are integrated into the system and their intended purposes. She also illustrated through this system how many state enterprises have been privatized, and how many state enterprises exist across various regions and oblasts.
Within the framework of this topic, the lecturer also highlighted the operational principles of state auditors, the regulatory documents governing their work, and the fundamentals of conducting state audit activities. The event was attended by: Head of Department, Candidate of Economic Sciences Bekzhanova Toty Kolzhanovna; Doctor of Economic Sciences, Acting Professor Shayakhmetova K.O.; PhD, Acting Associate Professor Uspambayeva M.K.
The guest lecture provided students with the opportunity to obtain first-hand valuable knowledge and practical recommendations, as well as to pose questions on topical issues concerning the auditing of assets of public institutions. Such events contribute to strengthening ties between the university and professional practitioners and public servants, thereby enhancing the quality of training of future specialists and their adaptability in the labour market.
