Conducting an Online Lecture in English on “Audit of Financial Statements of Budget Program Administrators” as Part of Teaching Practice

On September 19, 2026, from 3:10 p.m. to 5:00 p.m., L. A. Temirbekova, a second-year doctoral student enrolled in the 8D04121 “State Audit” educational program, delivered an online lecture in English via the TEAMS platform as part of her teaching practice. The lecture, entitled “Audit of the Financial Statements of Budget Program Administrators,” was delivered to master’s students enrolled in the 7M04120 “State Audit” educational program as part of the course “Internal State Audit,” under the supervision of her academic advisor, Aliya Yerkimbayevna Shakharova, Candidate of Economic Sciences and Professor.
During the lecture, the essence of the financial statements of budget program administrators, the purpose, object, subject, and objectives of the audit of financial statements of budget program administrators, as well as the audit plan and audit program, were discussed. The lecture also covered audit procedures for examining the main sections of financial statements and the specific features of auditing consolidated financial statements.
The lecture employed the problem-based presentation method, visual aids, and the explanatory-illustrative method. The lecture topics were discussed comprehensively with the master’s students during a discussion.