of June 13, 2018 No. 598
About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of April 24, 2017 No. 272 "About approval of the procedural standard "Financial records audit"
I ORDER:
1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of April 24, 2017 No. 272 "About approval of the procedural standard "Financial records audit" (it is registered in the Register of state registration of regulatory legal acts at No. 15209, it is published on June 16, 2017 in Reference control bank of regulatory legal acts of the Republic of Kazakhstan) the following changes:
in the procedural standard "Financial records audit" approved by the specified order:
2, of 3, 4 and 5 to state Items in the following edition:
"2. The purpose of financial records audit is receipt of reasonable confirmation of reliability of the financial reporting of administrators of budget programs and public institutions, except for National Bank of the Republic of Kazakhstan.
The financial reporting of the public institutions containing at the expense of republican and local budgets in amount and in the forms established by the Rules of creation and accounts presentation approved by the order of the Minister of Finance of the Republic of Kazakhstan of August 1, 2017 No. 468 is subject to financial records audit (it is registered in the Register of state registration of regulatory legal acts at No. 15594), and consolidated financial statements of administrators of the budget programs containing at the expense of republican and local budgets in amount and in the forms established by Rules of creation of consolidated financial statements by the administrators of budget programs and local authorized bodies on budget implementation approved by the order of the Minister of Finance of the Republic of Kazakhstan of December 6, 2016 No. 640 (it is registered in the Register of state registration of regulatory legal acts at No. 14624).
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