Business sustainability analysis and assessment for auditors and analysts

<jats:p>The textbook systematizes the knowledge and skills necessary for comprehensive financial analysis, assessment of business efficiency and sustainability from the standpoint of diagnostics, forecasting and business continuity management. The theoretical and practical issues of forming a comprehensive assessment of the financial condition and efficiency of a business based on publicly available information, taking into account the interests of various stakeholders, as well as the ESG strategy of the business and its disclosure in public non-financial statements, are considered. The article analyzes the specifics of the formation of consolidated financial statements of a group of companies, methods for assessing the sustainability of business development, forecasting financial indicators, assessing the investment attractiveness and market value of the company. Meets the requirements of the latest generation of federal state educational standards for higher education. For students of higher educational institutions studying in Economics, students of additional professional education, training centers for advanced training of auditors and other financial market specialists, as well as for preparing for exams for the auditor's qualification certificate and professional certification.</jats:p>