Protection of independent work of foreign undergraduates from China

On December 18, 2025, within the framework of the discipline "International Standards on Auditing", under the supervision of Associate Professor F. K. Yerdavletova, the defense of independent work (IWM) by international master's students from the People's Republic of China was held. The topic of the independent work was: "Rating Assessment of the Financial Condition of an Operating Company Based on Financial Reporting Data, Taking into Account the Provisions of International Standards on Auditing (ISAs) and Sustainable Development Goals (SDGs)".

In the course of completing and defending the independent work, the master's students first conducted a comprehensive rating assessment of the financial condition of an arbitrary operating company based on the analysis of liquidity, financial stability, profitability and business activity indicators. The research results were presented in the form of a structured analytical table, and a written conclusion was also formulated, reflecting the impact of the company's financial condition on the assessment of audit risks and the going concern assumption in accordance with the requirements of International Standards on Auditing (ISAs).

Special attention in the work was paid to linking the results of the analysis with the UN Sustainable Development Goals, including in terms of ensuring sustainable economic growth, responsible business conduct and increasing the transparency of financial reporting.

The results of such studies contribute to the achievement of SDG 8 “Decent Work and Economic Growth” by improving the quality of financial analysis and audit procedures, thereby strengthening companies’ financial stability and supporting sustainable employment and long-term economic growth. In addition, the studies support SDG 12 “Responsible Consumption and Production” by promoting transparent and reliable financial reporting, which encourages responsible resource management and greater accountability to stakeholders. They also contribute to SDG 9 “Industry, Innovation and Infrastructure” by providing a sound basis for investment decisions and the adoption of modern analytical and auditing approaches.

During the event, an active academic discussion took place, during which the master's students discussed  contributed to the deepening of knowledge and the development of practice-oriented competencies in the field of audit.