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1
Maslova, Marina. "Problems of auditive skills formation among pupils." Tambov University Review. Series: Humanities, no. 178 (2019): 27–34. http://dx.doi.org/10.20310/1810-0201-2019-24-178-27-34.
Повний текст джерелаАнотація:
We consider the problems of formation auditive skills among pupils associated with not mentioning those skills in the methodology of teaching Russian (native) language; crudity of systematic and unified approach to the psychophysiological mechanisms of listening, auditory skills and listening strategies; insufficient knowledge of difficulties in the listening comprehension of words, phrases, texts; the absence of audio equipment; simplified understanding of the dialogue, reflected in the methodological literature; the absence of accurate identification of the differences between the perception of monologue and the perception of dialogue; the lack of interest in the role of the listener in the dialogue among the methodists specialists in Russian philology. In addition, we present the results of an experiment conducted in the 5th grade, on the perception of the proper names; analyzed understanding of the dialogue and the role of the listener in it reflected in the methodological dictionaries; set the “relative share” of dialogical texts in the dictation books, narrations for the 6th grade of secondary school, in the audio application to the academic and methodological complex under the redaction of A.D. Shmelev. Some errors of dialogical texts presentation made in one of the educational methodological manuals are also illustrated, and it is shown what kind of communicative failures can be a consequence of such mistakes; the requirement of levelness to the description of difficulties of speech perception by ear is formulated.
2
Ricard, Jeanne, and Hélène Boucher. "L’apport d’une formation professionnelle Kodály sur le développement des compétences en solfège des enseignant·e·s de musique." Revue musicale OICRM 11, no. 1 (2024): 99–117. http://dx.doi.org/10.7202/1113314ar.
Повний текст джерелаАнотація:
L’enseignement de la musique requiert de nombreuses compétences. Or, plusieurs enseignant·e·s rapportent des lacunes en formation auditive, ce qui affecte la qualité de leurs interventions en classe. L’objectif de cette étude de cas multiples était de mesurer l’effet d’une formation professionnelle Kodály sur le développement des compétences et stratégies utilisées en solfège. À la suite de la formation, les participantes (N = 7) ont eu des gains significatifs lors des tests de solfège mélodico- rythmiques. De plus, trois profils se sont dessinés en relation avec les stratégies utilisées. Selon leur niveau initial de compétence, les personnes ayant une éducation plus avancée avaient recours à des stratégies comme l’analyse harmonique, alors que celles avec une formation moins élaborée utilisaient la mémorisation des intervalles et celle ayant le moins d’apprentissage formel s’appuyait sur le contour mélodique. Les participantes des trois profils ont évolué de façon distincte, intégrant de nouvelles stratégies selon leurs antécédents musicaux.
3
Madeira Monteiro, Patricia C., and Romariz da Silva Barros. "Relações auditivo-visuais via formação de classes de equivalência em crianças com TEA." ACTA COMPORTAMENTALIA 30, no. 2 (May 28, 2022): 239–60. http://dx.doi.org/10.32870/ac.v30i2.82673.
Повний текст джерелаАнотація:
Estudos recentes sugerem que é promissora a estratégia de ensinar relações auditivo-visuais via formação de classes de equivalência para crianças com TEA. No entanto, mostram certa inconsistência entre o potencial preditivo do teste ABLA e as discriminações efetivamente obtidas. O presente estudo investigou se há diferenças na emergência de relações visuais-visuais quando as relações de linha de base envolvem relações totalmente visuais versus relações auditivo-visuais em crianças no Nível 4 do teste ABLA. Participaram seis crianças com TEA, divididas de acordo com a consequência específica utilizada (Grupo 1 consequência auditiva e Grupo 2, consequência visual). Foi realizado o treino de relações de identidade A1A1 e B1B1, com consequência específica S1 (Grupo 1) e F1 (Grupo 2) e A2A2 e B2B2 com a consequência específica S2 (Grupo 1) e F2 (Grupo 2), e testadas as relações visuais-visuais AB e BA, para ambos os grupos, relações auditivo-visuais SA e SB, Grupo 1, e relações visuais-visuais FA e FB, Grupo 2. Os resultados não apontaram diferença significativa na emergência de relações consequência-estímulo entre os grupos, sugerindo que dificuldades de emergência de relações visuais-visuais em estudos anteriores não podem ser atribuídas totalmente ao fato de essas relações terem como elementos nodais estímulos auditivos.
4
Усманов, Т. И., and Э. С. А. Идразова. "Development of students' auditive skills by means of educational english-language podcasts." Management of Education, no. 10(56) (November 25, 2022): 179–84. http://dx.doi.org/10.25726/n8706-3844-5118-w.
Повний текст джерелаАнотація:
Статья посвящена формированию и развитию у учащихся старших классов средней общеобразовательной школы аудитивных навыков через посредство англоязычных подкастов, размещенных на сайтах Learn English by the British Council и The English We Speak. Авторами были проанализированы подкасты с позиции дидактических и методических характеристик. В процессе исследования авторы воспользовались уже разработанной методистами А. Бочкаревой и И. Валуевой структурой работы над текстами для аудирования, а именно: pre-listening, while-listening и post-listening. На данном этапе учителю следует сообщить тему подкаста и ввести учащихся в проблематику текста. Педагогу необходимо начать работу с краткой беседы, дав учащимся задание попытаться определить, какой информацией по изучаемой проблеме они уже обладают, составить список вопросов, ответы на которые они желали бы получить. Это также является заданием на прослушивание, поскольку ученики будут искать эти ответы, а учитель всегда может скорректировать дискуссию в нужное русло и поставить вопросы, на которые есть ответы в аудиосообщении. Здесь же можно ознакомить учащихся с лексикой, которая необходима для понимания текста. The article is devoted to the formation and development of auditory skills in high school students through English-language podcasts posted on the Learn English by the British Council and The English We Speak websites. The authors analyzed the podcasts from the standpoint of didactic and methodological characteristics. In the course of the study, the authors used the structure of work on listening texts already developed by the methodologists A. Bochkareva and I. Valueva, namely: pre-listening, while-listening and post-listening. At this stage, the teacher should inform the topic of the podcast and introduce students to the topic of the text. The teacher needs to start with a short conversation, giving the students the task of trying to determine what information they already have on the problem being studied, to make a list of questions that they would like to receive answers to. This is also a listening task, as the students will be looking for these answers, and the teacher can always adjust the discussion in the right direction and pose questions that are answered in the audio message. Here you can also introduce students to the vocabulary that is necessary for understanding the text.
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Mikulovic, Jacques, and Révérien Nshimirimana. "Représentations sociales des enseignants sur la scolarisation des enfants en situation de handicap au Burundi." La nouvelle revue - Éducation et société inclusives N° 100, no. 3 (June 20, 2024): 23–37. http://dx.doi.org/10.3917/nresi.100.0023.
Повний текст джерелаАнотація:
Cet article s’attache à comprendre les représentations sociales des enseignants des écoles ordinaires à propos de la scolarisation des enfants en situation de handicap. Nous sommes partis de cette question : comment les enseignants des écoles ordinaires se représentent-ils la scolarisation des ESH dans le milieu éducatif burundais ? L’étude a été menée auprès de 138 enseignants ordinaires dont 53,6 % de femmes. Les données collectées par questionnaire ont été traitées sous SPSS. Les résultats montrent que les enseignants sans formation ni expérience expriment des représentations défavorables à l’accueil des enfants en situation de handicap dans le milieu ordinaire. La majorité d’entre eux expriment des représentations discriminatoires qui les conduisent à considérer la déficience mentale, la déficience visuelle, le polyhandicap ainsi que la déficience auditive comme des catégories de handicap à exclure du milieu ordinaire.
6
Syrovatskaja, Rūta. "La phonétique est-elle l’anatomie + la physique?" Verbum 5 (February 6, 2015): 247–52. http://dx.doi.org/10.15388/verb.2014.5.5013.
Повний текст джерелаАнотація:
La pratique de la correction phonétique en classe du FLE est souvent ignorée ou remplacée par l’écoute des chansons, des dialogues, travail autonome au laboratoire des langues. Et pourtant, l’apprenant adulte n’est plus capable d’apprendre la prononciation des sons, la prosodie et les contours mélodiques d’une langue étrangère cible. Dans cet apprentissage l’apprenant va affronter des difficultés : perception auditive, production des sons n’existant pas dans sa langue, problèmes physiologiques et psychologiques, peur de se ridiculiser aux yeux des autres apprenants. Un grand rôle dans cette formation revient au professeur qui doit créer une ambiance favorable à l’apprentissage étant donné le caractère subtil de ses cours, favoriser la participation au cours de tous les apprenants, être diplomatique, positif, prendre garde à ne pas humilier ou ridiculiser un apprenant. .Pourtant, la mauvaise maitrise des faits phonétiques peut jouer un mauvais coup à l’apprenant.
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Fraser, Sarah A., Kenneth E. Southall, and Walter Wittich. "Exploring Professionals’ Experiences in the Rehabilitation of Older Clients with Dual-Sensory Impairment." Canadian Journal on Aging / La Revue canadienne du vieillissement 38, no. 4 (March 6, 2019): 481–92. http://dx.doi.org/10.1017/s0714980819000035.
Повний текст джерелаАнотація:
RÉSUMÉEn vue de mieux comprendre et d’améliorer le processus de réadaptation des personnes âgées présentant à la fois une déficience auditive et visuelle, soit une double déficience sensorielle (DDS), cette étude s’est penchée sur les perspectives des professionnels de la santé qui œuvrent chez cette population. Treize professionnels aux parcours variés ont été interviewés en lien avec leur expérience de travail auprès de personnes âgées avec DDS. Les entrevues ont été transcrites et codées, et une analyse de contenu a été effectuée. Les participants des diverses professions ont perçu qu’ils devaient assumer les rôles additionnels suivants : (1) conseiller, (2) guide, (3) formateur ou rééducateur. Ces rôles consistaient à aider les personnes avec DDS et leurs familles présentant une dépression, des problèmes d’acceptation, des consultations répétées et des parcours complexes dans le système de santé. Selon les professionnels interviewés, ces rôles supplémentaires accroissent leur charge de travail et les confrontent à des problématiques pour lesquelles ils n’ont pas reçu de formation. Ils suggèrent l’implantation d’une formation sur les DDS pour les professionnels et les membres de la famille concernés, ainsi qu’une approche de réadaptation en équipe multidisciplinaire.
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Исраилова, Л. Ю., and А. Ш. Давлетукаева. "Development of oral speech skills in english classes for non-linguistic specialties based on an auditive text." Management of Education, no. 5(63) (May 15, 2023): 227–32. http://dx.doi.org/10.25726/w8256-1197-2567-s.
Повний текст джерелаАнотація:
В статье рассматриваются некоторые подходы по формированию умений говорения на основе аудитивного текста. Приводятся примеры заданий для обучения студентов иноязычной речи с учетом функционального типа диалога и монолога. В данной аннотации рассматривается проблема развития навыков устной речи на занятиях английского языка для студентов неязыковых специальностей на основе аудитивного текста. Акцент делается на значимости усвоения и использования устной речи в профессиональной сфере. В статье анализируются различные методы и подходы, направленные на эффективное обучение устной речи, такие как прослушивание аудиоматериалов, аудирование с последующим повторением и самопроверкой, групповые дискуссии и ролевые игры. Также рассматриваются возможности использования современных технологий, таких как аудиозаписи, видеоматериалы и онлайн-ресурсы для обогащения процесса обучения. В результате исследования предлагаются рекомендации для эффективного развития навыков устной речи студентов неязыковых специальностей на основе аудитивного текста. The article discusses some approaches to the formation of oral speech skills based on an auditory text. Examples of tasks for teaching students foreign language speech, taking into account the functional type of dialogue and monologue, are given. This annotation discusses the problem of developing oral speech skills in English classes for students of non-linguistic specialties based on an auditory text. The emphasis is on the importance of mastering and using oral speech in the professional sphere. The article analyzes various methods and approaches aimed at effective teaching of oral speech, such as listening to audio materials, listening with subsequent repetition and self-examination, group discussions and role-playing games. The possibilities of using modern technologies, such as audio recordings, video materials and online resources, to enrich the learning process are also being considered. As a result of the conducted research, recommendations are proposed for the effective development of oral speech skills of students of non-linguistic specialties based on an auditory text.
9
Piché, Marie-Ève. "Typologie des cycles de quintes évasifs dans Le Clavier bien tempéré de J.S. Bach." Les Cahiers de la Société québécoise de recherche en musique 15, no. 2 (April 13, 2016): 41–54. http://dx.doi.org/10.7202/1036118ar.
Повний текст джерелаАнотація:
Le musicologue Manfred Bukofzer, dans son ouvrage La musique baroque, mentionne que le système tonal n’arrive à maturité qu’à la fin de la période baroque (1982, 241). Il soutient que c’est par l’utilisation systématique du cycle de quintes dans les oeuvres de cette époque que les compositeurs sont parvenus à mieux définir la tonalité (ibid., 242). Dans les deux volumes du Clavier bien tempéré de Bach (1722 et 1742), les cycles de quintes sont en effet particulièrement nombreux et variés. Cette recherche — qui s’inscrit dans la foulée des travaux de Luce Beaudet, professeure d’analyse et de formation auditive à l’Université de Montréal — propose un point de vue tout à fait nouveau sur le Clavier bien tempéré en ce qui concerne spécifiquement l’utilisation des cycles de quintes. À partir d’exemples tirés de ce corpus, l’article établit une typologie des cycles de quintes évasifs. Ces cycles de quintes présentent une formulation harmonique imprécise et, de ce fait, peuvent poser de réels problèmes d’analyse. En effet, on retrouve dans le Clavier bien tempéré des cycles de quintes de toutes sortes, allant des plus conventionnels aux plus sophistiqués. Les différentes formes que Bach leur a données obligent les analystes à raffiner les méthodes existantes afin de répertorier les variantes par rapport au modèle conventionnel et, en particulier en ce qui concerne les cycles de quintes évasifs, pour faire apparaître ce qui demeure tacite. On observe aussi que le cycle de quintes, en plus d’être abondamment utilisé dans le parcours harmonique des préludes et fugues du Clavier bien tempéré, constitue un élément structurel fondamental, tant au niveau microscopique que macroscopique.
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Miguel, M., and M. Pereira. "La transición al mundo laboral de los jóvenes con deficiencias auditivas." REOP - Revista Española de Orientación y Psicopedagogía 12, no. 22 (January 29, 2014): 247. http://dx.doi.org/10.5944/reop.vol.12.num.22.2001.11350.
Повний текст джерелаАнотація:
RESUMENEste artículo forma parte de una investigación más amplia sobre los procesos de inserción laboral de los jóvenes con deficiencias auditivas. En él presentamos las principales conclusiones del análisis documental que efectuamos sobre las investigaciones y estudios realizados sobre personas con problemas auditivos y sus dificultades de inserción sociolaboral. En primer lugar, clarificamos la terminología que se utiliza en este campo, abordamos el tema de la clasificación de las deficiencias auditivas y nos referimos también a la incidencia de este problema. Posteriormente nos centramos en la investigación sobre personas con problemas auditivos: 1) las dificultades asociadas a las deficiencias auditiva; 2) la relevancia de la formación de estas personas; 3) la necesidad de apoyo y orientación para el trabajo; 4) las principales opciones vinculadas a la comunicación y a la integración; 5) la sensibilización de la población ante las dificultades auditivas y 6) la significatividad de las nuevas tecnologías para este colectivo. Para terminar, detallamos las recomendaciones que deben tenerse en cuenta al formar o trabajar con personas que tienen problemas auditivos.ABSTRACTThis article is part of a broader research about the processes of insertion in the world of work of the youth with hearing difficulties. We present the main conclusions of the documentary analysis that we made about the investigations and studies carried out with people with auditory problems and their difficulties of social and labour integration. In first place, we clarify the terminology that is used in this field, we approach the issue of the classification of the auditory deficiencies and we also refer to the incidence of this problem. Next we analyse the investigation about people with hearing difficulties: 1) the difficulties associated to the auditory problems; 2) the relevance of the formation of these people; 3) the need of support and career guidance; 4) the main options linked to the communication and the integration; 5) the sensitising of the population about the hearing difficulties, and 6) the importance of the new technologies for this community. To finish, we detail the recommendations that should be kept in mind when we are forming or working with people with auditory problems.
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Rique, Luciana Degrande, Ana Claudia Moreira Almeida-Verdu, Leandra Tabanez Nascimento Silva, Maria José Monteiro Benjamin Buffa, and Adriane de Lima Mortari Moret. "Leitura após formação de classes de equivalência em crianças com implante coclear: Precisão e fluência em palavras e textos." ACTA COMPORTAMENTALIA 25, no. 3 (August 31, 2017): 307–27. http://dx.doi.org/10.32870/ac.v25i3.61629.
Повний текст джерелаАнотація:
Esse estudo objetivou ensinar discriminações condicionais auditivo-visuais, testar a emergência de classes de equivalência, de leitura e nomeação em crianças com deficiência auditiva e implante coclear; também verificou os efeitos deste ensino sobre a leitura de livros infantis, considerando precisão e fluência. Participaram três meninos, idade cronológica entre 7-10 anos e idade verbal entre 3:4-3:8 anos (PPVT-IV). O procedimento avaliou a leitura de três pequenos livros e selecionou dois conjuntos de três estímulos para cada participante. Ensinou relações condicionais entre palavra ditada-palavra impressa e palavra ditada-figura por matching-to sample com cada conjunto. Testou-se: a formação de classes de equivalência entre figura e palavra escrita e vice-versa; leitura e nomeação; precisão e fluência na leitura dos livros. Os participantes aprenderam as relações ensinadas, atestaram a formação de classes de equivalência eaumentaram a acurácia em tarefas de vocalização, sobretudo em nomeação. Na leitura dos livros houve aumento da precisão da fala e leitura mais fluente. O delineamento de linha de base múltipla entre conjunto de palavras e entre livros atesta mudança após os procedimentos. Os resultados replicam, com implantados, a literatura sobre relações de equivalência e generalizações para leitura de livros em ouvintes com dificuldades de aprendizagem.
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Battaglini, Marina Pavão, Ana Claudia Moreira Almeida-Verdu, and Maria Cecília Bevilacqua. "Aprendizagem via exclusão e formação de classes de equivalênciaem crianças com deficiência auditiva e implante coclear." ACTA COMPORTAMENTALIA 21, no. 1 (March 2013): 20–35. https://doi.org/10.32870/ac.v21i1.36627.
Повний текст джерелаАнотація:
Estudos sobre o responder por exclusão têm mostrado que participantes tendem a selecionar um objeto novo ou uma figura nova quando uma palavra nova é ditada, rejeitando os objetos e figuras conhecidos ou relacionados a outras palavras. O objetivo deste estudo foi estabelecer relações condicionais entre palavra ditada e figura e entre figura e palavra impressa, via exclusão, e verificar se seria condição para a emergência de relações entre palavra ditada-palavra impressa, palavra impressa-figura, nomeação de figuras e leitura de palavras; também se verificou se ocorreria o responder generalizado diante das mesmas palavras ditadas em voz feminina para outras frequências de voz como a masculina e a infantil. Participaram cinco crianças entre cinco a nove anos, com deficiência auditiva bilateral neurosensorial, usuárias de implante coclear Nucleus 24k®. Os participantes foram expostos, individualmente, a tarefas que consistiram em selecionar estímulos de comparação (ora figura, ora palavra impressa) relacionados ao modelo (ora palavra ditada, ora figura). Foram adotadas como estímulos as palavras com as quais os participantes apresentaram baixo desempenho no pré-teste. As relações entre palavra ditada e figura (AB) e figura e palavra impressa (BC) foram ensinadas por exclusão. Foram testadas as relações entre: palavra ditada e palavra impressa (AC), palavra impressa e figura (CB), generalização entre palavras ditadas com vozes masculina (A’C) e infantil (A’’C), de nomeação (BD) e de leitura (CD). As crianças responderam por exclusão e aprenderam as relações AB e BC, demons-trando aquisição de vocabulário receptivo; também demonstraram resultados consistentes com a formação de classes de equivalência pelos acertos nas relações AC e CB; todas demonstraram generalização para voz masculina e infantil e em nomeação os resultados não foram consistentes. No que concerne ao responder por exclusão os resultados foram similares aos de ouvintes típicos e descrevem condições sob as quais repertório verbal receptivo pode ser melhorado.
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Užík, Ján, Zhanna Oleksich, and Ruslan Dinits. "Model of Information Dissemination in the Context of Reputation Formation of an Auditing Company: Official Sources or “Word of Mouth”?" Financial Markets, Institutions and Risks 8, no. 1 (March 31, 2024): 108–22. http://dx.doi.org/10.61093/fmir.8(1).108-122.2024.
Повний текст джерелаАнотація:
The reputation of auditing firms is of paramount importance in ensuring trust and confidence in financial markets. This article investigates the information dissemination model and its impact on the reputation formation of auditing companies, focusing on the choice between official sources (formal channels, corporate communications, regulatory disclosures, etc.) and word-of-mouth mechanisms (informal channels, client recommendations, corporate gossip, etc.). The research reveals the complex dynamics between formal and informal information dissemination strategies (official sources provide trust and transparency, while word-of-mouth mechanisms offer detailed information and trust) and their implications for reputation management in the auditing industry. The relevance of this research problem lies in the critical role of auditing firms in supporting transparency and honesty in financial reporting, especially after corporate scandals and regulatory scrutiny. The primary aim of this research is to understand the relative effectiveness of different information dissemination models in shaping the reputation of auditing companies. The choice of research subject is justified by the significant influence of auditing firms on financial markets, corporate governance, and investor trust. Using VOSviewer 1.6.16 software, the article conducts a bibliometric analysis of English-language articles and conference abstracts indexed in the Scopus database from 2007 to 2023 (1177 publications) using the keywords “Reputation” and “Auditing Firm.” The analysis confirms the increasing scholarly interest in this topic and identifies 8 thematic clusters, the largest of which combines corporate, image, and social reputation with stability and consistency. The empirical part of the research involves constructing a polygamous model similar to the SIR model, which describes the behavior of three groups of subjects depending on the presence of information and actions regarding its dissemination (active, passive, neutral). The article models the intensity of changes in the number of group members considering various phenomenological parameters (e.g., intensity of communicative processes between groups, structure of social system connections, mathematical expectation of time required for a subject to transition from one group to another, etc.). The results of this research have practical implications for auditing firms, regulatory bodies, and stakeholders in the financial sector. By understanding the relative strengths and weaknesses of different information dissemination models, auditing firms can adapt their communication strategies to effectively enhance their reputation. This research contributes to the ongoing discourse on reputation management and trust-building in financial markets.
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KARTASHOV, Vladislav S. "The economic nature and process of formation of accounting estimates and accounting valuations." International Accounting 27, no. 9 (September 15, 2024): 992–1007. http://dx.doi.org/10.24891/ia.27.9.992.
Повний текст джерелаАнотація:
Subject. Amendments to IAS 8 and, as a result, the revision of the essence of the category Accounting Estimate necessitate the improvement of the Russian methodological framework based on the previous version of the International Standard. When conducting an audit in Russia in accordance with international standards, auditors analyze the category Accounting Estimate, the essence of which is described in IFRS. The article discusses the discrepancy between the essence of the category Accounting Estimate used in the Russian practices of accounting and auditing. Objectives. The article aims to study the essence of the category Accounting Estimate used in the Russian accounting practice, conduct a comparative analysis of the category under study and the category Accounting Estimate in the International Standards on Auditing (ISA) and Accounting Valuation in the International Financial Reporting Standards (IFRS). Methods. For the study, I used a systems analysis, the method of comparative research, structuring information, data grouping, deduction, and other methods. Results. The article clarifies the definitions of the categories Accounting Estimate and Accounting Valuation, distinguishes these categories, and proposes an interrelated categorical system that unites the concepts under consideration. In addition, the article presents the author-developed consolidated list of disclosures of information on accounting estimates and related accounting estimates in financial statements. Conclusions. The proposals made can increase the degree of harmonization of Russian and International Standards, unify Russian accounting and auditing practices in relation to accounting valuations and accounting estimates.
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Bychkova, S. М., and Zh V. Mikhailova. "Formation and Development of the St. Petersburg (Leningrad) Audit School." Accounting. Analysis. Auditing 10, no. 2 (May 31, 2023): 73–83. http://dx.doi.org/10.26794/2408-9303-2023-10-2-73-83.
Повний текст джерелаАнотація:
The work is devoted to the study of the formation and development of auditing in Leningrad and St. Petersburg, from the end of the 20th century until now. The main task of the authors is to assess the role of the St. Petersburg School of Audit in the development of the financial control system in the USSR and Russia, as well as the influence of individual scientists on the formation of the St. Petersburg Audit. The study summarized the data from numerous scientific sources, identified scientists, practitioners and public figures of Leningrad and St. Petersburg, who contributed to the formation of the audit. The paper establishes the sequence of events of the 20th century that led to the formation of audit in Russia, it also considers the development of the scientific school of audit in St. Petersburg. The activities of such professional associations of St. Petersburg accountants and auditors as the Leningrad Club of Accountants, NP Auditor’s Board of St. Petersburg, the North-Western Territorial Institute of Accountants, and the Association of Accountants of Russia have been studied. A separate emphasis is placed on the history of the creation of auditing firms in St. Petersburg.
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Graham, A. "Auditing Leviathan: Corruption and State Formation in Early Eighteenth-Century Britain." English Historical Review 128, no. 533 (July 26, 2013): 806–38. http://dx.doi.org/10.1093/ehr/cet111.
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Dereli, Türkay, Adil Baykasoğlu, and G. Sena Daş. "Fuzzy quality-team formation for value added auditing: A case study." Journal of Engineering and Technology Management 24, no. 4 (December 2007): 366–94. http://dx.doi.org/10.1016/j.jengtecman.2007.09.005.
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Wild, John J. "The Audit Committee and Earnings Quality." Journal of Accounting, Auditing & Finance 11, no. 2 (April 1996): 247–76. http://dx.doi.org/10.1177/0148558x9601100206.
Повний текст джерелаАнотація:
This paper provides empirical evidence on the association between audit committee formation and the quality of accounting earnings. The audit committee is responsible for overseeing the financial reporting and auditing process of the firm. This paper assesses the effectiveness of the audit committee in discharging these responsibilities by comparing the quality, or informativeness, of earnings reports before and after audit committee formation. For this paper, informativeness is measured by the extent to which the market reacts to the release of earnings reports. Economic theory predicts that the magnitude of the market's reaction to earnings is a nondecreasing function of earnings quality. The results show a significant increase in the market's reaction to earnings reports subsequent to the formation of the audit committee. Specifically, the reaction to earnings reports is more than 20 percent greater after the formation of the committee than before. These findings are robust to alternative variations in the research design. Overall, the evidence is consistent with the audit committee providing meaningful oversight of the financial reporting and auditing process.
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Gordina, Mirra, and Natalia Svetozarova. "Les séminaires auditifs du Département de phonétique de l’université de Leningrad." Cahiers du Centre de Linguistique et des Sciences du Langage, no. 43 (November 5, 2015): 57–62. http://dx.doi.org/10.26034/la.cdclsl.2015.579.
Повний текст джерелаАнотація:
Parmi les disciplines phonétiques étudiées au Département de phonétique et des méthodes d’enseignement des langues étrangères, les «séminaires auditifs» [’sluxovye seminary’] occupent une place de prédilection dans la formation des spécialistes de phonétique, dont les bases furent jetées par Lev Ščerba. Ces séminaires reçurent le nom «Les systèmes phonétiques des langues». Cependant nous, les enseignants, les avons toujours appelés «séminaires auditifs», car leur objectif essentiel consistait à entraîner et à développer, voire à «mettre en place», une ouïe phonétique.
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Шарафутина, О. А. "Methodology for auditing financial results." Экономика и предпринимательство, no. 2(139) (May 15, 2022): 1073–77. http://dx.doi.org/10.34925/eip.2022.139.2.212.
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В статье рассматривается методика аудита финансовых результатов. Приводит ся понятие финансового результата, определена цель его аудита. В рассматриваемой методике аудита финансовых результатов предлагается детализация аудита на стадиях формирования фи нансового результата. Автор в процессе исследования раскрывает порядок проведения аудита дохо дов и расходов как от обычных видов деятельности, так и прочих видов деятельности, определяет порядок формирования финансового результата деятельности и его последующее распределение, подтверждение данных бухгалтерского учета и бухгалтерской (финансовой) отчетности. The article discusses the methodology of auditing financial results. The concept of financial result is given, the purpose of its audit is defined. In the considered methodology of the audit of financial results, it is proposed to detail the audit at the stages of the formation of the financial result. In the course of the research, the author reveals the procedure for conducting an audit of income and expenses from both ordinary activities and other types of activities, determines the procedure for forming the financial result of activities and its subsequent distribution, confirmation of accounting data and accounting (financial) statements.
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Березюк, В., V. Berezyuk, А. Бек, A. Bek, Н. Парасоцкая, and N. Parasotskaya. "Environmental Auditing As a Kind of Business Activity." Auditor 5, no. 6 (July 3, 2019): 22–30. http://dx.doi.org/10.12737/article_5d08b2ab468ce3.49191508.
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Th e article discusses issues related to environmental auditing, which can later have a decisive infl uence on the formation and development of the market for a variety of environmental services in Kazakhstan. Th e creative potential of entrepreneurship is capable of creating fundamentally new opportunities and ways to overcome the environmental crisis in Kazakhstan.
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BABENKO, Kateryna. "USAGE OF PRACTICES OF ASIAN COUNTRIES IN AUDITION TRAINING OF ENGLISH IN UKRAINIAN INSTITUTES OF HIGHER EDUCATION." Cherkasy University Bulletin: Pedagogical Sciences, no. 1 (2023): 51–53. http://dx.doi.org/10.31651/2524-2660-2023-1-51-56.
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Introduction. There is analyzed in the ar-ticle the experience of the training audition in the higher educational establishments of Asian countries. Scientists consider that the metacognitive technology of learning English is so effective. Special subjects are taught in English. Educational programs are worked out perspec-tiveof independent personal contacts and professional communication. There is the special audition course in the educational component. Students listen to sound texts in different genres and themes. They learn the authentic materials too. Audio is attended bytexts, video, and subtitles. Students use the audiobooks too. Thepurposeofthearticleisto analyze the ways of teaching audition which the Asian colleagues suggest.It had been regarded the level of linguistic competence of the Ukrainian students. Ithad been defined the factors which influence positively in the audition process. These factors are: the easy of perceptual information, the inter-est, the attentiveness, the independence, the motivation, and the freedom of choosing education material.Theactivemethodsofusingthe mobile applications are presented. Students study necessary vocabulary in the basic textbook. Revision of studied material and study of new words is realised with the help of recom-mended mobile applications. Students do tasks which make for the formation of audition skills. These tasks are searching daily information on the sites, acquaintance with realistic Britain life, and revision of English Gram-mar. Students choose the level of studying. They take into account their own level of linguistic competence. In the studies various kinds of Homework checking put into practice. There are questions and answers, reviews, phrase exchange, reading, stories, dialogues.Results. The usage of sound materials makes for ef-fective formation of audition skills. Students learn to listen to texts indifferent genres and themes. Regular listening simplifies the perception of foreign speech in rendering of different native speakers of English.Originality.In the process of regular listening of dif-ferent materials, students can improve their audition skills. They perfect their reading, writing and speaking skills too. Searching information in the mobile applica-tions attracts interest. The independent choosing the correspondent study level makes possible to learn new information in English effectively. Conclusion. While teaching English, the effective methods of training audition were tested. New vocabulary is studied in the mobile applications. Students use sound texts with parallel reading in studiesand in the process of Homework. They watch video in different levels too. Students have interest and motivation in further studying English.
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Ylinen, Sari, and Minna Huotilainen. "Is there a direct neural correlate for memory-trace formation in audition?" NeuroReport 18, no. 12 (August 2007): 1281–84. http://dx.doi.org/10.1097/wnr.0b013e32826fb38a.
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Kogut, O. Yu, L. A. Bimendiyeva, and Az Z. Nurmagambetova. "The impact of state and social audit on social development and entrepreneurship in Kazakhstan." Central Asian Economic Review, no. 6 (April 8, 2024): 108–16. http://dx.doi.org/10.52821/2789-4401-2023-6-108-116.
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The purpose of the study. In this study, the authors examined the role of state and social audit as the main means of effective coordination of social and labor relations, mainly in modern realities, undoubtedly relevant in the field of auditing activities.Methodology. As a methodological basis, the authors used the research of domestic and foreign scientists in the field of studying government audit and auditing the efficiency of spending public funds, as well as regulations of the Republic of Kazakhstan, international standards of government audit.Originality / value of the research. Consists in the study of theoretical, methodological and real issues of auditing the effectiveness of the execution of government programs and recommendations for increasing the results of auditing the effectiveness of government programs.The results of the study. Transparency of the results of an unsupervised audit can serve as the main means of monitoring the implementation of government social programs, and here the government audit of government concepts, programs, regulations, and so on plays a huge role. Most states are developing a regulatory framework through which government assistance to social entrepreneurship is implemented. The direct influence on the formation of the national economy, which is only growing, is provided by the social processes arising in our society. The formation and preservation by the state of social entrepreneurship is therefore considered valuable. Reducing unemployment and increasing employment levels, the emergence of fundamentally new forms of cooperation with civil society, the modernization of social innovation, and the development of inclusive entrepreneurship are facilitated by the integration of the public sector and entrepreneurship.
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Levytska, Svitlana. "RISKS OF THE AUDITING SERVICES QUALITY." Fìnansi Ukraïni 2024, no. 2 (May 17, 2024): 101–14. http://dx.doi.org/10.33763/finukr2024.02.101.
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Introduction. Today, more than a million subjects of economic activity in the world are certified according to the ISO 9001 standard - quality management system. The quality management system (QMS) is an integral part of management that follows both market norms and business rules. The practice of implementing QMS, along with the optimistic results of quality improvements, reveals the debatable aspects of such processes. Problem Statement. The International Quality Management Standards application (which is one of the main audit reform directions in Ukraine) is today complicated both by the active pace of the mentioned processes (insufficient time for the unification of quality policies and procedures) and the difficulty of international regulatory practical application policies and procedures regarding audit quality. Subjects quite often postpone their orders for conducting a mandatory audit during the period of martial law, which leads to the emergence of quality control risks. Purpose – coverage of modern trends in the audit quality risks identification and assessment, justification for an audit firm of an alternative internal quality management system as an integral operational management component, that will enable the systematic approach formation to conduct a competitive audit. Methods. General scientific and special methods are used: analysis, synthesis, grouping, description, comparison, theoretical generalization and abstract-logical. Results. The complex nature of quality risks in modern audit conditions, their impact on the validity, reliability and persuasiveness of the auditor's opinion is revealed. The quality risk is investigated based on a comprehensive risk assessment in terms of the audit company's “quality management system” components. Common errors of auditing companies in the quality management system organization, the significance of their impact on compliance with norms and goals of audit quality are given. Based on the conceptual rules and principles of the International Quality Management Standards, alternative components of the “Quality Management System” for the audit company, their structural and logical connections with the identification of the functional role are proposed. Based on the international practice of risk-oriented management, methodical approaches to the identification and risk assessment are proposed, alternatives for internal regulation and specified processes documentation are revealed. Conclusions. The quality management system does not have a simple cycle, its effectiveness lies in systemic regulatory and internal management development. The internal audit of the QMS cannot fulfill its function by declarative decisions only. Due to the established communication with the auditors, interest in the demand for his role, the person responsible for the company's QMS should raise his competence' level, work with quality risks “in advance”. Issues of audit quality risk management highlighted in the article are quite new and require the methodological and practical principles formation of regulation and conceptually unified mechanisms for the implementation of such processes by audit companies.
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Tasaddi Kari, Mohammad Javad, Keyhan Azadi Hir, Javad Rezazadeh, and Sina Kheradyar. "A REVIEW OF AUDIT DEVELOPMENTS IN IRAN." JURNAL AKUNTANSI DAN AUDITING 20, no. 2 (December 5, 2023): 157–67. http://dx.doi.org/10.14710/jaa.20.2.157-167.
Повний текст джерелаАнотація:
Considering the role and importance of the auditing profession, the present research has reviewed the developments of auditing and finding the root causes of its lack of development in Iran. After studying the relevant research literature and identifying the factors affecting the development of audit services at the international level, the root cause of this backwardness was investigated. The results show that the role of Limperg's Dynamic Theory, Legal Requirements of Mautz and Sharaf, and Adam Smith's Theory of Division of Labor are effective on this issue. Also, the development of international trade, the formation of online work teams, sanctions, advertising; Creating a demand for auditing services, establishing standards and regulatory laws, requiring the development of various skills, forming institutions that establish, implement and oversee various services; Benefiting from expert forces in various sciences, development of human knowledge, etc., can lead to the development of the assurance services market.
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Mamadiyarov, Dilshod, Shakhlokhon Dekhkanova, Dilobar Khaitboeva, and Feruza Uzokova. "Improving audition costs of agricultural products under economic modernization." BIO Web of Conferences 65 (2023): 08001. http://dx.doi.org/10.1051/bioconf/20236508001.
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General production costs are reflected in the item “Costs of production and organization of management”. This article also takes into account insurance payments for buildings, structures, machinery, equipment, inventory and other fixed assets directly used in the production of products. Insurance payments are distributed by crops and types of products in proportion to the costs of production. Insurance payments are reflected in the accounting records in the debit of the “Agriculture” account and in the credit of the “Insurance settlements” account. The article “Other expenses” reflects the expenses directly related to the production of products, but none of the above items is included. This article reveals modern methods of intra-company management of the formation of the cost of agricultural products, the composition of the costs of agricultural firms, the procedure for their control, optimization and audit. A structural model is proposed that represents the methodology of internal control and audit at the macro- and micro-levels of the hierarchical management of an agricultural enterprise. The composition of the information necessary for the implementation of the methodology of intra-company control, accounting and analytical procedures used to evaluate cost items and make management decisions are determined. The features of the audit (external, internal) of production costs are revealed - establishing the validity of the formation and correctness of accounting for production costs, identifying unused reserves. The conceptual scheme of the technique of this type of audit is given.
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Yusupov, R. M. "The Boundaries of the Emergence, Formation of Control, Properties of Auditing in Russia." SHS Web of Conferences 172 (2023): 06012. http://dx.doi.org/10.1051/shsconf/202317206012.
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Nowadays, the spread of tasks that appear in audit work, in no way only in the Russian Federation, however, as well as in society in full, bear an institutional appearance, and are combined together with the inefficiency of the functioning of the audit institution in full. One of the main functions of the audit institution is considered the formation of the properties of the published economic data of socially important economic entities, and one of the probable dysfunctions is the proof of low—quality economic data on the results of the work of such economic entities. Prevention, as well as elimination in the future of this non-functionality, is likely only the presence of the introduction of an effective adaptation of the provision of the audit property.
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Uzhva, A., S. Belinska, and O. Lazarieva. "Accounting and analytical support of enterprises in the digital economy." Naukovyi Visnyk Natsionalnoho Hirnychoho Universytetu, no. 3 (June 30, 2022): 136–40. http://dx.doi.org/10.33271/nvngu/2022-3/136.
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Purpose. To analyze features of accounting and analytical support in the digital economy; to consider areas of IT-technology in accounting and auditing; to suggest approaches increasing their effectiveness; to develop a mathematical algorithm for evaluating the effectiveness of the use of IT-technologies in accounting and auditing. Methodology. The methods used include: abstraction in formulating the topic and purpose of the study; content analysis to identify features of accounting and analytical support for the functioning of enterprises in the digital economy; ascending from the abstract to the concrete for the formation of directions for implementation of accounting and analytical support; idealization and formalization to systematize functions of IT-tools and options for their implementation; induction and deduction to create block- algorithm for the formation of enterprise reporting; mathematical formalization to assess the effectiveness of the use of IT-technologies. Findings. It is established that there are both obstacles and incentives for the introduction of IT-technologies. The factors of this and their influence are analyzed. A block algorithm of formation of the enterprise reporting with a combination of IT-technologies and methods of accounting and audit is created. The developed algorithm allows the formation of real-time operational reporting for the control of management decisions. The functions of IT-tools and variants of their implementation have been systematized. Originality. The synergetic effect of combining IT-technologies and accounting is revealed. Its origin is detailed by combining the functions of all forms of accounting and auditing in a single IT-system. A criterion for evaluating the implementation of IT-tools is proposed. It is established that the trend, not the absolute value of this indicator, is a significant factor in the analysis. Practical value. Comparative analysis of the structure of the functions of IT-tools and accounting allows identifying unrealized opportunities. Also, the block algorithm of reporting and the criterion approach to the evaluation of IT-tools are useful for researchers and practitioners.
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Beinarovica-Litvinova, Irena, and Liga Danilane. "THEORETICAL ASPECTS OF THE FORMATION OF ACCOUNTANT’S PROFESSIONAL COMPETENCE IN WORKING ENVIRONMENT." SOCIETY. INTEGRATION. EDUCATION. Proceedings of the International Scientific Conference 4 (May 28, 2021): 48–56. http://dx.doi.org/10.17770/sie2021vol4.6160.
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The last few years have seen significant changes in the world economy and by extension in accounting. Modern accountants have an important role in global entrepreneurship. As a result, the majority of employers prefer candidates with advanced accounting or auditing experience, knowledge of IT, including accounting and internal audit software, and good foreign language skills. The article contains an analysis of the content and components of the professional competence of accountants working in Latvia. The theoretical review is based on the information gathered and analysed from open sources and scientific databases.
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Luchko, Mykhailo. "ANALYSIS IN AUDITING: SOME QUESTIONS FOR APPLICATION." Economic Analysis, no. 27(4) (2017): 11–19. http://dx.doi.org/10.35774/econa2017.04.011.
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In the difficult period of the country's economic structure functioning, investment forms the future of technical, financial and economic security. The legally regulated institutional framework creates opportunities for an abrupt innovation start. However, the low positions, which are caused by the economy of war, do not provide opportunities for its implementation. Consequently, the full and rational use of existing chances becomes a guarantee of at least a slow implementation of the strategies of innovative development of enterprises. In this way, the system of auditor consulting and formation of audit opinion about the effectiveness of innovative processes and projects is a priority. Available analysis tools, system approach and cash flow modelling, provide investors with confidence and generate interest from shareholders and owners. The calculation of a number of indicators characterizing the effectiveness of innovation projects becomes a guarantee of their implementation and achievement of management objectives. Therefore, the application of analytical techniques in the process of audit of innovative projects allows the auditor to form an independent opinion on their convenience.
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Marchuk, Uliana, and Alona Yurlova. "DIFFERENCE IN THE REFLECTION OF INTANGIBLE ASSETS UNDER IFRS AND NAS REPORTING ON THE EXAMPLE OF AGRARIAN FORMATIONS." Fìnansi Ukraïni 2024, no. 1 (May 16, 2024): 117–28. http://dx.doi.org/10.33763/finukr2024.01.117.
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Introduction. Over the past ten years, significant changes and improvements have taken place in accounting and auditing, both in legislation and requirements for accounting and auditing. In particular, large enterprises should keep records under International Financial Reporting Standards (IFRS) and ideally reflect their performance in financial statements under IFRS forms. On the Balance Sheet of agricultural formations, one of the main assets is land, but since most enterprises rent it, there is a right to use land plots, which is an intangible asset. It is important for users of financial statements, who are interested in information in the field of land relations, to correctly understand the reflected names of articles and financial indicators in reporting. Problem Statement. Intangible assets are divided into different types and groups, but in the financial statements according to NAS for them there is only one article with the general title “Intangible assets.” In accordance with the requirements of IFRS, an entity has the possibility to divide types or groups of intangible assets into separate items. However, in Ukraine there is a problem of imperfection of financial reporting forms under IFRS, which requires in-depth study and wider disclosure of financial reporting items, including intangible assets. The purpose of the article is to distinguish differences between the reflection of financial indicators on intangible assets in the reporting forms under NAS and IFRS in agricultural formations and outline for users of financial statements advantages and disadvantages. Methods. General scientific methods of cognition and the study of phenomena and processes were used; statistical and economic methods of analysis - when summarizing and presenting information on financial indicators of intangible assets in reporting; comparison - when intangible assets are reflected in the financial statements under NAS and IFRS. Results. The article reflects the stages of formation of IFRS in Ukraine, focuses on the reflection of financial indicators in the NAS and IFRS reporting forms on the example of agricultural formations, their advantages and disadvantages, and characterizes the types of intangible assets. Conclusions. In the process of the research , the opinion was formed that the reflection of intangible assets under IFRS reporting is more detailed and informative than under NAS reporting.
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Шипова, С. Н. "Technological auditing and price auditing in the era of digital transformation of the construction industry." Экономика и предпринимательство, no. 12(137) (May 3, 2022): 1324–27. http://dx.doi.org/10.34925/eip.2021.137.12.263.
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Цифровая трансформация строительной отрасли, направленная на обеспечение функционирования единой системы межведомственного электронного взаимодействия, единой цифровой экосистемы, единой цифровой платформы экспертизы, во взаимосвязи со сквозными цифровыми технологиями позволяет восстановить оригинальные связи публичного технологического и ценового аудита на новом технологическом уровне. Единое информационное пространство и группа по аудиту с привлечением представителей Науки, Бизнеса, Общества, Государства являются ключевыми составляющими эффективности технологического и ценового аудита. Синхронизация аудита, экспертизы и формирования информационной модели обеспечивает единство создания и эксплуатации объекта, улучшение потребительских свойств строительной продукции, согласованность взаимодействия участников, активные действия которых «потреблять инновационную продукцию», «формировать информационные ресурсы», «изменяться непрерывно», «устанавливать кооперационные связи», «организовывать внешние и внутрисистемные сетевые взаимодействия» при проведении технологического и ценового аудита способствуют цифровой трансформации строительной отрасли. Aimed at the smooth functioning of shared electronic workflow amongst government bodies as well as at a shared digital ecosystem and a shared digital platform of expertise, and when coupled with cutting edge digital technologies, the digital transformation of the construction sector allows to restore the original linkswithin the public technological auditing and price auditing at an unprecedented and technologically advanced level. Shared data space and an audit team comprising of the representatives of the state, the business sector, the science and the public sector, become the key components of the effectiveness and the efficiency of the technological and price audit. By synchronizing the auditing, examination and the formation and maintenance of an information model, we ensure the unified creation and operation management object better customer satisfaction,consistency in interaction among the parties involved and whose behavior involves but is not limited to “consuming innovative products”, “forming information resources”, “constantly evolving”, “fostering collaboration and networking within the network and outside it”, which all contribute immensely to the digital transformation of the construction sector when technological and price auditing are carried out.
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Lois, Petros, George Drogalas, Alkiviadis Karagiorgos, and Kostantinos Tsikalakis. "Internal audits in the digital era: opportunities risks and challenges." EuroMed Journal of Business 15, no. 2 (March 18, 2020): 205–17. http://dx.doi.org/10.1108/emjb-07-2019-0097.
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PurposeThe aim of this study is to examine continuous auditing in the digital age from the perspective of audit firm employees. It also investigates contemporary factors affecting continuous auditing, as well as the techniques that could be utilised for its implementation.Design/methodology/approachInternal audit departments of private companies were contacted via email and given a questionnaire developed based on the extant literature. The sample consisted of 105 individuals employed in the largest audit institutions in Greece. Data were analysed using multiple regression.FindingsAs expected, technological advances are indispensable for the establishment of an effective digital auditing system. The impact of data protection measures against cyber-attacks as well as employees' skills and training were found to be significant. Particular attention should be given to the preparation and building of virtual auditing teams.Research limitations/implicationsThe fact that the digital era is still nascent with its final outcomes not yet visible makes it difficult to produce accurate predictions and draw conclusions. Further, there is a need to survey salient stakeholders in other country contexts beyond Greece pursuant of producing generalisable results.Practical implicationsThe actions taken by companies to ensure cyber security and the formation of virtual teams were found to be highly significant for the implementation of a real-time auditing process. Traditionally, factors such as cost and time play an important role in optimising internal continuous auditing. Technological advancements combined with careful, strategic and case-specific implementation have the potential to enhance the efficacy of older methods.Social implicationsThe positive propensity of staff to adopt technology and modern techniques illustrates how implementation difficulties can be overcome through the redefinition and scheduling of an organisation's objectives and training of its personnel.Originality/valueAudit firm employees highlighted the protection of personal data, the avoidance of cyber-attacks and training as major continuous internal auditing goals. The results indicate acceptance towards technology and modern techniques, provided companies ensure adequate preparation and staff training conditions.
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Ovcharyk, R. Yu, O. V. Ovdii, V. S. Nehodenko, T. Yu Kopotiienko, and V. P. Miniailo. "Mission and prospects for the development of the accounting and auditing profession in the war and post-war period." Science, technologies, innovation, no. 1(29) (2024): 21–31. http://dx.doi.org/10.35668/2520-6524-2024-1-03.
Повний текст джерелаАнотація:
Profession “accountant”, “auditor” have always been in demand on the labor market. Martial law in Ukraine, introduced in 2022, makes some adjustments in the formation of the labor market, in particular, this relates to accounting and auditing personnel. Many enterprises were forced to leave the territory of the place of registration, many employees of these positions were forced to leave Ukraine and did not return. This shows that today there is a change in the structure of the accounting and auditing staff of the enterprise. This, in turn, significantly affected the formation of wages of this category of employees, their status and needs on the labor market. The article contains studies related to the rating of positions and place of “auditor”, “accountant” in the structure of the administrative staff of the enterprise. In order to determine the prestige and salary level of “accountant” and “auditor”, the average salary level was analyzed, the rating of these positions was determined compared to other positions. The main reasons for the imbalance of positions and the low rating of “accountant” and “auditor” among other positions at Ukrainian enterprises have been studied. The general trend of changes in the average salary of this category of employees was studied, further possible changes and the influence of factors were determined. The formed conclusions, confirmed by statistical data, made it possible to focus attention on the main directions of improving the structure of the labor market of accounting and auditing personnel and analyzing the main factors that will lead to an increase in the average salary of this category of employees.
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Huotilainen, Minna, Anu Kujala, and Paavo Alku. "Long-term memory traces facilitate short-term memory trace formation in audition in humans." Neuroscience Letters 310, no. 2-3 (September 2001): 133–36. http://dx.doi.org/10.1016/s0304-3940(01)02096-1.
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Nurzhanova, Zh D., and G. B. Sarsenova. "Formation of auditory competence in junior courses of language specialties at a university on the basis of English- language videos." BULLETIN of the L.N. Gumilyov Eurasian National University. Philology Series 134, no. 1 (2021): 76–83. http://dx.doi.org/10.32523/2616-678x-2021-134-1-76-83.
Повний текст джерелаАнотація:
The article is devoted to the issue of using Internet resources in teaching English, contributing to the development of listening skills. The expediency of using video materials in a foreign language lesson as a means of intensifying the educational process and giving it a maximum communicative orientation is considered. The article considers the concept of listening as a receptive type of speech activity that exists in the methodology of teaching a foreign language. Video auditing is a lightweight version of listening, because the video sequence helps students guess what is happening on the screen and better understand the situation. A pilot experiment to identify the attitude of students to video auditing showed a clear preference for this type of educational activity. The author gives examples of active teaching methods and techniques that stimulate the creative aspect of applying knowledge and skills by students in the process of forming communicative competence. The article presents a method of working with video materials, and it lists the types of Internet sites that can be used by teacher in a foreign language lesson.
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Горлов, Алексей, Aleksey Gorlov, Михаил Рытов, Mikhail Rytov, Дмитрий Лысов, and Dmitriy Lysov. "AUTOMATED SYSTEM FOR ESTIMATION-EFFICIENCYSOFTWARE MEANS OF IN-FORMATION PROTECTION." Automation and modeling in design and management of 2019, no. 2 (June 23, 2019): 25–32. http://dx.doi.org/10.30987/article_5cf2d22c9dcd72.20436206.
Повний текст джерелаАнотація:
This article discusses the process of automating the assessment of the effectiveness of software and hardware information protection by creating an automated system. The main functions of the proposed system are: conducting an audit of information security, forming a model of information security threats, forming recommendations for creating a software and hardware system for protecting information, and creating organizational-technical documentation. The developed automated system for evaluating the effectiveness of software and hardware protection of information allows in an automated way to build a model of information security threats, to form organizational and technical documentation governing the protection of confidential information, and also to make recommendations for improving the software and hardware system for protecting information. The use of this system will significantly reduce the time and material costs of auditing information security and developing additional measures to protect information.
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Исраилова, Л. Ю., and М. У. Зубайраева. "Selection of educational material for the formation of English-speaking auditory competence of students of the faculty of foreign languages." Management of Education 13, no. 12-2(73) (December 30, 2023): 74–81. http://dx.doi.org/10.25726/n0120-2574-3999-q.
Повний текст джерелаАнотація:
Современное образование предъявляет все большие требования к формированию иноязычной компетенции, что определяет актуальность выбора оптимального учебного материала для обучения аудитивным навыкам. Цель данной работы заключалась в подборе аутентичных текстов и аудиозаписей, наиболее соответствующих уровню подготовленности студентов факультета иностранных языков. Для реализации поставленной цели был проведен анализ существующих подходов к формированию аудитивной компетенции, выявлены критерии оценки учебных материалов. Была составлена выборка из 123 аутентичных текстов и 114 аудиозаписей различной степени сложности по шести тематическим блокам. Студенты 1-3 курсов (n=187) оценивали материалы по четырем параметрам. По результатам анкетирования были отобраны наиболее предпочтительные материалы, соответствующие уровню подготовки обучающихся. Предложенный комплекс учебных материалов позволит эффективно формировать аудитивную компетенцию студентов факультета иностранных языков. Цель данного исследования заключается в подборе оптимального комплекса аутентичных учебных материалов по английскому языку для формирования аудитивной компетенции обучающихся данного факультета. Решение поставленной задачи позволит систематизировать подход к обучению данному виду языковой деятельности. Помимо этого, аутентичные материалы обладают высокой мотивационной составляющей, способствующей более активному и глубокому усвоению изучаемого материала обучающимися. Результаты настоящего исследования подтверждают, что даже студенты старших курсов сохраняют высокий уровень интереса к реальным текстам по самым различным темам. Modern education places increasing demands on the formation of foreign language competence, which determines the relevance of choosing the optimal educational material for teaching auditing skills. The purpose of this work was to select authentic texts and audio recordings that best correspond to the level of preparedness of students at the Faculty of Foreign Languages. To achieve this goal, an analysis of existing approaches to the formation of auditing competence was carried out, and criteria for evaluating educational materials were identified. A sample of 123 authentic texts and 114 audio recordings of varying degrees of complexity was compiled in six thematic blocks. 1st-3rd year students (n=187) assessed materials according to four parameters. Based on the results of the survey, the most preferred materials were selected that corresponded to the level of training of students. The proposed set of educational materials will effectively form the auditing competence of students of the Faculty of Foreign Languages. The purpose of this study is to select the optimal set of authentic educational materials in English to develop the auditing competence of students of this faculty. Solving this problem will allow us to systematize the approach to teaching this type of language activity. In addition, authentic materials have a high motivational component, which contributes to a more active and in-depth assimilation of the studied material by students. The results of this study confirm that even undergraduate students maintain high levels of interest in real-life texts on a variety of topics.
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Lu, Yingfa, Falconer Mitchell, and Chris Pong. "Capital verification and auditor liability: evidence from China." Managerial Auditing Journal 30, no. 6/7 (July 6, 2015): 657–80. http://dx.doi.org/10.1108/maj-02-2014-1002.
Повний текст джерелаАнотація:
Purpose – This paper aims to examine the different perspectives of auditors and non-auditors on this question, along with the rationale and impact of these differences. Chinese company law requires an audit report on paid-up capital when business entities are newly formed or their capital altered, which raises questions regarding the liability of auditors should the business entities fail. Design/methodology/approach – Interviews and a questionnaire survey were conducted to analyse how legislation can impact on interested parties in a relatively immature audit environment. The theories of social construction of reality and symbolic interactionism are used as a basis for explaining the different conceptions of capital verification held by interested parties. Findings – There is a mismatch between the purpose of capital verification and the functions of paid-up capital. Paid-up capital is not a reliable indicator of business liquidity and creditworthiness. Auditors and non-auditors have different understandings about the assurance provided by paid-up capital at the point of company formation or auditing field work, and at the point of actual trading after the company formation or auditing field work. They also differ on the causation between deficient capital verification reports and trading loss. The liability crisis adversely influenced auditors’ perception of the capital verification service, although it did not lead to outright rejection by them. Originality/value – This paper describes an important compliance auditing service in China. By conducting an analysis of the conflicting views of auditors and non-auditors on capital verification, it contributes to the existing literature on the sources of disputes between auditors and other stakeholders, and the efforts to establish a balanced auditor liability regime.
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Silva, Wilton Bernardino da, Silvana Karina de Melo Travassos, and Jose Isidio de Freitas Costa. "Using the Newcomb-Benford Law as a Deviation Identification Method in Continuous Auditing Environments: A Proposal for Detecting Deviations over Time." Revista Contabilidade & Finanças 28, no. 73 (April 2017): 11–26. http://dx.doi.org/10.1590/1808-057x201702690.
Повний текст джерелаАнотація:
ABSTRACT This paper used the Newcomb-Benford Law (NB Law) to analyze 210,899 contracts issued by sixty management units in two states in the Brazilian Northeast in 2010. In this article we seek to address the following question: What proposal emerges from the need to identify financial deviations over time in terms of NB Law compliance in continuous auditing scenarios? To this end, the goal of the paper is to analyze this compliance with the aim of identifying deviations over time. The analysis focuses on first significant digit distribution. Graphical analysis of observed frequencies and time series of relative discrepancies reveals the formation of typical patterns of divergences from Public Tenders Law (Federal Law n. 8.666/93). From the results obtained, we conclude that time series analysis of NB Law compliance can improve the accuracy of sampling procedures in continuous auditing.
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Rumyantseva, V. M. "Risk-Oriented Approach as the Basis for the Corporate Accounting Policy Formation." Accounting. Analysis. Auditing 5, no. 4 (September 14, 2018): 120–30. http://dx.doi.org/10.26794/2408-9303-2018-5-4-120-130.
Повний текст джерелаАнотація:
The evolution of accounting and reporting, the relevance of risk orientation as the basis for the organization of accounting and control processes involves the expansion of ideological fundamentals of the formation of corporate level accounting policy. The risk-oriented approach should be the basis of accounting and control processes of any economic entity. That is why, it is the risk-oriented approach that should be the basis for formation of the accounting policies and internal control systems of the economic entity. In the corporate structure the risks related to corporate governance are particularly important. Therefore, corporate accounting policy, while expanding its borders, must take into account corporate risks related to inter-group relationships. Through the formation of and disclosure of corporate accounting policy the planning and control of joint activities is implemented, which involves analysis and monitoring of strategic risks. Risk-oriented corporate accounting policies, being the regulator of corporate relationships through the implementation of the managerial function can influence the effectiveness of corporate integration. Corporate accounting policy may be the means of achieving the synergy effect in the enterprise integration by defining and regulating the most efficient forms of interaction of the reproduction process members. The evolution of accounting policies closely associated with the evolution of accounting and reporting, leads to the need to identify the relationship of accounting policies and internal control systems at all levels of corporation government, because it is the accounting policy that determines the intra firm accounting principles and is the regulator of corporate relations at all levels of corporate governance. Monitoring of accounting policy, based on the principle of materiality is key to both the separate legal entity that is the part of the group, and to the entire perimeter of consolidation. Key risks relate to the concept of materiality and correspond to the key issues of the auditing that is relevant in the context of the new requirements of the international auditing standards.
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Гутцайт, Евгений, and E. Guttsayt. "External Eff ects in the Economy and Audit." Auditor 5, no. 3 (April 1, 2019): 21–28. http://dx.doi.org/10.12737/article_5c88eff29f9149.69842635.
Повний текст джерелаАнотація:
The article deals with external eff ects (mostly negative) and their manifestation in the audit. It is shown that accounting, audit and a number of related areas of activity can generate both positive and negative external eff ects. The article examines the similarities and diff erences of negative externalities in the environment and in auditing. Several models of externalities formation in audit and related areas are briefl y described.
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Sabirov, Olexandr, and Vasyl Pantik. "Conceptual Bases Formation of Students` Motor Skills in the Process of Non-Audition Physical Classes." PHYSICAL EDUCATION, SPORTS AND HEALTH CULTURE IN MODERN SOCIETY 1 (2018): 36–45. http://dx.doi.org/10.29038/2220-7481-2018-01-36-45.
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Dobija, Dorota. "The early evolution of corporate control and auditing: the English East India Company (1600-1640)." Accounting, Auditing & Accountability Journal 31, no. 1 (January 15, 2018): 214–36. http://dx.doi.org/10.1108/aaaj-03-2015-1991.
Повний текст джерелаАнотація:
Purpose The purpose of this paper is to explain the origins and evolution of auditing and control by linking the changes in the manner in which the audits were conducted with the changes in the institutional function and development of the English East India Company (EIC). Design/methodology/approach Using Sunder’s contract theory of a firm as an interpretive framework, this paper introduces to the debate material documenting the evolution of the auditing practice during a period of 40 years using the single case of the EIC. Findings Auditing in the EIC evolved from a simple adjudication on allowable expenditures to ex post verification of transactions, and from using volunteers to paid auditors. Initially, the company was organized into a series of separate, terminable stocks, and simple verification by volunteer auditors chosen from among the shareholders was sufficient to secure the latter’s interests. When the increasing number, size, and complexity of transactions by the EIC rendered the adjudication approach insufficient, ex post verification of financial transactions was added. With a clearer separation between ownership and control at the time of the introduction of permanent joint stock, the audit function assumed a more professional form. Originality/value This paper contributes to the research on the early modern period at a time of the formation and rapid development of the first joint-stock organization. It offers a dynamic picture of the evolution of control and auditing as a response to the growth of business, organizations, and the attendant challenges of governance.
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Radojević, Aleksandra, Biljana Jovković, and Predrag Dragičević. "Dynamic Analysis of Business Development of Auditing Firms: Case of the Republic of Serbia 2010-2020." Economic Themes 60, no. 3 (September 1, 2022): 409–27. http://dx.doi.org/10.2478/ethemes-2022-0022.
Повний текст джерелаАнотація:
Abstract Auditing firms are very important for business decision-makers and they have a large impact on business development, due to issued reports and competent opinions contained in such reports. The purpose of this paper is to present, to professional public, the current condition and changes of business results achieved by active auditing firms in the Republic to Serbia over the period of eleven years. The goal of the paper is an objective assessment of the state of play and operations of active auditing firms, as well as a determination of business trends and monitoring of the results achieved in the audit services market. The paper analyzes the changes in individual balance sheet items and profitability indicators, that is their average growth during the eleven years. The results indicate that the members of the "Big Four” had not acquired a leadership position in the market, observed according to the productivity indicators. Actually, the results indicate that the auditing firms with the largest growth of net results, in the observed period, are not the leaders according to the criterion of assets growth. At the same time, the firms with the greatest growth of business income in the observed period are not at the same time the most productive firms, measured by net result per employee. The results obtained in this paper contribute to the formation of a realistic view of the situation in the audit services market, as well as the perspectives and tendencies in the development of audit firms.
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Shavardova, Elena Yu, and Olga V. Yarmak. "Social Specific Image: Format of Methodology and Auditing." IZVESTIYA VUZOV SEVERO-KAVKAZSKII REGION SOCIAL SCIENCE, no. 1 (209) (March 30, 2021): 26–34. http://dx.doi.org/10.18522/2687-0770-2021-1-26-34.
Повний текст джерелаАнотація:
The modern period of demand for image-logical knowledge allows raising questions not only about image-enlightenment and image-education, when information and telecommunication technologies become the determining factors in the development of society, but also about the peculiarities of teaching image-logical knowledge in higher educational institutions. At this stage, there is also the need to introduce the scientific and applied direction of the discipline “Imageologyˮ, as a component of social education, into the system of training specialists for a wide range of professions in the “person-to-personˮ sphere. The article explores a number of innovative approaches to teaching a special educational course “Imageologyˮ for students of humanitarian and social profiles. The article contains an analysis of scientific studies of the main methodological principles, tasks and parameters of the development of imageology as a practice-oriented sociological direction in the context of the training of Masters and specialists, sociologists, psychologists, journalists, advertising and public relations specialists. The authors identified the most important ways and directions for the formation of the sociology of the image, determined the subject and purpose of the discipline. For seminars and practical classes, as well as for students 'independent work, specialized scientific topics, an original image analysis questionnaire scheme are offered, and scenarios of specific events and actions in image creation are modeled for the development of students' professional and creative abilities.
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Safonova, M. F., and N. V. Mamushkina. "Procedures for auditing the cost of dairy production." International Accounting 23, no. 12 (December 15, 2020): 1316–39. http://dx.doi.org/10.24891/ia.23.12.1316.
Повний текст джерелаАнотація:
Subject. This article discusses the issues related to the audit procedures required for auditing, taking into account the specifics of production technology and production costs. Objectives. The article aims to unify the audit procedures for cost accounting and cost calculation, taking into account the specifics of the production process, which directly affect the verification methodology and technology of the audit job. The article also aims to formulate specific audit procedures for accounting for the cost of dairy production, taking into account the specifics of the process of obtaining finished products. Methods. For the study, we used the methods of analysis and synthesis, induction and deduction, and information classification and consolidation techniques. Results. The article presents audit procedures for the production of dairy cattle products, which are carried out taking into account the specifics of the production technology and business process, the specifics of the organization and accounting of costs and the formation of reporting of the audited economic entity. Conclusions and Relevance. The application of audit procedures is due to the peculiarities of accounting and consists in the consistency of these procedures and the use of sources of information. Audit procedures carried out during the audit of the costs of dairy production contribute to the identification of accounting and reporting errors and misstatements. They are a source of audit evidence to form the auditor's opinion. The results of the study can be used in audit theory and in the practical activities of auditors and audit organizations.
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Svitlana, SEMENOVA, and SHAPOVALOVA Alla. "PROFESSIONAL ACCOUNTING AND AUDITING ORGANIZATIONS IN EUROPE." Foreign trade: economics, finance, law 118, no. 5 (October 25, 2021): 93–107. http://dx.doi.org/10.31617/zt.knute.2021(118)06.
Повний текст джерелаАнотація:
Background. Accounting and auditing play an important role in ensuring an efficient and sustainable economy. This is facilitated by the introduction of a system of common standards and approaches, coordination and supervision, support and harmonization by professional organizations. The aim of the article is to determine the role of professional organizations in the field of accounting and auditing in Europe, the characteristics of the tasks and results of their activities, the importance of Ukraine's membership in European professional organizations. Materials and methods. During the study, the methodological basis of general and special methods of cognition: grouping, comparison, abstraction, generalization, analysis, synthesis, induction, system approach is used. Results. Professional organizations in Europe assist member states in their efforts to implement international standards, codes of ethics and best practices to harmonize and improve the reporting of enterprises, improve financial stability, promote international and domestic investment, and social and economic progress. This is achieved through the exchange of experiences, proposals and best practices, the formation of a common vision in the development of guidelines, standards and assistance and support in matters relating to accounting, financial reporting, auditing, consulting services. A significant role is played by Accountancy Europe, which lobbies the professionalinterests of accountants at European level in order to better harmonize accounting practices in Europe. Conclusion. The main role of professional organizations in the field of accounting and auditing is to protect the public interest, improve the efficiency, effectiveness, transparency and accountability of business, increase the relevance, reputation and value of the accounting profession, dissemination of best practices. International investors with global investment need quality, transparent, reliable and comparable information on companies 'activities on climate and other environmental, social and management issues, confidence in the conclusions and confidence in the reliability of the auditors' opinions. That is why the role of professional organizations in the field of accounting and auditing is relevant today and will grow in the future for Ukraine, Europe and the world.
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Васюков, С. Н. "Criteria and levels of formation of components of educational and professional motivation of students." Bulletin of Pedagogical Sciences, no. 3 (April 7, 2024): 148–56. http://dx.doi.org/10.62257/2687-1661-2024-3-148-156.
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в статье исследуются и раскрываются критерии и уровни сформированности компонентов учебно-профессиональной мотивации студентов СПО, исследуются возможности педагогического моделирования, методы оценивания в среднем профессиональном образовании, раскрываются структуры аудиторской деятельности, описывается система среднего профессионального образования и ее особенности, выявлены основные критерии концептуальной модели формирования стратегии трудоустройства выпускников колледжей, предложена модель формирования учебно-профессиональной мотивации студентов колледжа. the article explores and reveals the criteria and levels of formation of the components of educational and professional motivation of students of secondary vocational education, explores the possibilities of pedagogical modeling, assessment methods in secondary vocational education, reveals the structures of auditing activities, describes the system of secondary vocational education and its features, identifies the main criteria for a conceptual model for the formation of a strategy for the employment of college graduates, suggests a model for the formation of educational-professional motivation of college students.