O`zbekstan respublikasi joqari ha`m orta arnawli bilimlendiriw ministrligi

3. Practical sessions

T-r	Topics for practical sessions	hours
6-semester
1	Chapter 1. The subject and method of audit	2
2	Chapter 2. The essence of the audit, its aims and objectives	2
3	Chapter 3. Legal basic of auditing in the Republic of Uzbekistan	2
4	Chapter 4. Types of audit and their consequences	2
5	Chapter 5. The professional and ethical requirements to the profession of audit	4
6	Chapter 6. Materiality and auditing risk	4
7	Chapter 7. Planning of audit	2
8	Chapter 8. Assessment and examining the system of accounting and internal control in auditing	2
9	Chapter 9. Auditing evidence	4
10	Chapter 10. Using expert’s and the other auditor’s work during audit	4
11	Chapter 11. Audit reports (statements)	4
12	Chapter 12. Basis of internal audit	4
7-semester
13	Chapter 13. Audit of long-term assets	12
14	Chapter 14. Audit of short-term assets	10
15	Chapter 15. Audit of liability	12
16	Chapter 16. Audit of owner’s equity	10
17	Chapter 17. Audit of financial statements	10
	Total	90

Practical sessions are held in an wel eqiupped auditoriums for each academic group separately. Sessions are held using interactive methods. Methods are chosen by the staff academic independantly according to the level of the academic group. All the exibits or presentations are given using multimedia.

4. Self study.

T-r	Topics for self work	Oqiw hourlari ko`lemi
6-semestr
1	Chapter 1. The subject and method of audit	2
2	Chapter 2. The essence of the audit, its aims and objectives	2
3	Chapter 3. Legal basic of auditing in the Republic of Uzbekistan	2
4	Chapter 4. Types of audit and their consequences	2
5	Chapter 5. The professional and ethical requirements to the profession of audit	2
6	Chapter 6. Materiality and auditing risk	2
7	Chapter 7. Planning of audit	2
8	Chapter 8. Assessment and examining the system of accounting and internal control in auditing	2
9	Chapter 9. Auditing evidence	2
10	Chapter 10. Using expert’s and the other auditor’s work during audit	2
11	Chapter 11. Audit reports (statements)	2
12	Chapter 12. Basis of internal audit	2
7-semestr
13	Chapter 13. Audit of long-term assets	10
14	Chapter 14. Audit of short-term assets	10
15	Chapter 15. Audit of liability	10
16	Chapter 16. Audit of owner’s equity	8
17	Chapter 17. Audit of financial statements	8
	Total	70

All the students are to give presentations according to the topics they chose.

Course work. Course work is written in the 4^th year due to the curriculum (8-semester).

5. Grade criteria for students study.

Methods of assessing	tests, written check works, oral questions, quizzes, presentations
Assessment crateria	86-100 points «best» Full understading the course theoritically and methodically; Ability to analyzing ecomimical data creatively; Independantly judging the studied process; - Determing the factors that effect the processes and evaluation; Fair estimation of the conditions due to the results of the analyses; Ability to analyzing given tables and making required desicions. 71-85 points «good» Independantly judging the studied process; - Determing the factors that effect the processes and evaluation; Fair estimation of the conditions due to the results of the analyses; Ability to analyzing given tables and making required desicions. 55-70 points «satisfactory» -Determing the factors that effect the processes and evaluation; Fair estimation of the conditions due to the results of the analyses; Ability to analyzing given tables and making required desicions. 0-54 points «unsarisfactor» Not knowing the theritical and methodical bases; Not having any idea of analyzing economical processes; Having no ability to apply economical methods to economical processes
	Assessment types	Max grade	Time
	Continuous grading:	40	During the semester
	Activity in sessions, making notes al the times.	8
	Subitting self works assignments in time and fully with high quality	12
	Activity in practica sessions, responding right, doing practical works	20
	Quizzes	40
	First written quizz	15	Week 10
	Second written quizz. Second written quiz is fullfiled in two stages. First stage, 8 point- students take self work and give a presentation. Second stage, 7 point-students are divided into small groups (each group may consist of from 5 to 7), each subgroup is given individual group work and they give presentations. Assignments are desributed among students after the 2-3-weeks of sdudy. When assessing students` activity, illustrating the work theoretically and practicaly, logical interaction of concusions, creative judgement, knowledge of legal and regulatory bases are considered. Each subgroup`s students are assessed the same from 0 to 7 point. Presentations are arranged due to to approved time-table by the head of the department after school time.	15	Week 17
	Proctored Final Exam	30
	Oral	30
	Total	100

Main resourses

“Audit” (darslik). Tulaxodjayeva M.M., Ilhomov SH.I. va bosh. Toshkent Davlat iqtisodiyot universiteti. Iqtisodiyot, 2010. – 456 b.

“Audit” (darslik). Tulaxodjayeva M.M. va boshqalar. Toshkent Davlat iqtisodiyot universiteti, “DeHause Print”, 2011. - 583 b.

Tulaxodjayeva M.M., Ilhomov SH.I. Audit. O’quv qo’llamna. - T.: Iqtisodiyot, 2012. – 184 b.

Fayziev Sh., Karimov A. Audit. Uchebnoe posobie. – T.: “IQTISOD-MOLIYA”, 2013. – 328 str.

Supplementary resourses

Odegov Yu.G., Nikonova T.V. Audit i kontrolling personala: uchebnik. 2-e izd. i dop. – M.: “Al`fa Press”, 2010. – 672 s.

Podol`skiy V. Audit. Uchebnik. – M.: Izd. Yurayt, 2010. – 605 str.

Pugachev V.V., Vnutrenniy audit i kontrol`. Uchebnik. – M.: Delo i Servis, 2010.-224s.

Xaydarov R., Fayziev Sh. Vnutrenniy audit. Uchebnoe posobie. –T.: “IQTISOD-MOLIYA”, 2013. -212 s.

Alvin A. Arens, Randal J. Render., Mark B. Deasley. Auditing and assurance services: an integrated approach. Michigan State University, Pearson 2014 y.

William F. Messier, Steven M. Glover, Douglas M. Prawit. Auditing and assurance services: a systematic approach. USA, Mc Graw Hill 2016 y.
WEB SITES

www.ziyonet.uz;

www.lex.uz;

www.gaap.ru;

www.audit.ru;

www.bilim.uz;

www.gov.uz;

www.mf.uz.