As part of pedagogical practice, a scheduled open lesson in the discipline "Tax Accounting and Audit" was conducted.
The topic of the session was "Tax Accounting and Audit of Calculations by Tax Types." The objective of the lesson is to examine the types of taxes, the specifics of their accounting and audit, as well as amendments to the Tax Code and the procedures for their verification.
Students studied theoretical and practical material across three main areas, with particular attention given to the significance of tax accounting in auditing activities. The following topics were addressed during the session: 10.1. Tax accounting and audit of calculations for corporate income tax (CIT); 10.2. Tax accounting and audit of value added tax (VAT) calculations; 10.3. Tax accounting and audit of settlements on local taxes.
The session was attended by PhD, Acting Associate Professor of the "Accounting and Audit" Department Uspambayeva M.K., as well as students from academic groups: • Б-Қаржы 22/1 Қ (13), • Б-Қаржы 23/23 Қ 2, • Б-Қаржы 24/22 Қ.
During the class, students familiarised themselves with the procedures for maintaining tax accounting records, the fundamental principles of auditing calculations related to Corporate Income Tax and Value Added Tax, as well as the specifics of auditing local taxes. Regulatory and legal acts, the stages of auditing procedures, and methods for evaluating their effectiveness were studied using practical examples.
The open lesson format enabled students to correlate theoretical knowledge with real auditing situations and develop skills in applying elements of tax control in practice. The department representative highly commended the methodology of the lesson and the focus of the teaching on the development of professional competencies.
The event contributed to the professional preparation of future specialists in finance and audit, deepening understanding of the practical aspects of tax accounting and auditing.