Abstract
The structure of the curricula of the main professional educational programs (OPOP) of bachelor's and master's degrees in the areas of training 38.03.01 and 38.04.01 of leading Russian agricultural universities in the context of training future auditors is studied. The questions about the number of disciplines in the structure of curricula related to the formation of competencies necessary for future auditors are considered; about the structure of the totality of these disciplines in the context of various modules of the exam for the auditor's qualification certificate, the number of disciplines related to both audit competencies and the specifics of the agricultural sector of the economy. Conclusions are drawn about the sufficiency of the number of relevant academic disciplines for the training of specialists in the field of audit; the concentration of the majority of the studied OPOS on disciplines related to modules related to accounting and accounting reporting; a low proportion of academic disciplines related to modules of legal support of economic activity.
Published Version
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