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Audit evidence in the context of digitalization

Аудиторские доказательства в условиях цифровизации

Audit evidence in the context of digitalization

Abstract

В статье рассматривается система высшего экономического образования в России, с учетом Болонской системы и ее цифровизация. Проводится оценка компетентностной модели образования с учетом профессиональных требований по направлениям подготовки внутри укрупненной группы Экономика. Анализируются профессиональные компетенции и их преемственность. Приводятся мнения разных групп авторов как в пользу применения Болонской системы образования в России, так и против нее. Проведен анализ структуры федерального государственного образовательного стандарта по направлению подготовки Экономика. Рассмотрены различные подходы к формированию профилей подготовки в соответствии с федеральными государственными образовательными стандартами высшего образования в России. Предложены варианты трансформации высшего экономического образования в России с учетом цифровизации и в связи с выходом из Болонской системы. The article examines the system of higher economic education in Russia, taking into account the Bologna system and its digitalization. The assessment of the competence model of education is carried out taking into account professional requirements in the areas of training within the enlarged Economics group. Professional competencies and their continuity are analyzed. The opinions of different groups of authors are given both in favor of the application of the Bologna education system in Russia and against it. The analysis of the structure of the federal state educational standard in the field of Economics training is carried out. Various approaches to the formation of training profiles in accordance with the federal state educational standards of higher education in Russia are considered. The options for the transformation of higher economic education in Russia, taking into account digitalization and in connection with the exit from the Bologna system, are proposed.

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Keywords

высшее образование, экономическое образование, Болонская система, цифровизация образования, образовательные стандарты

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
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Average
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