ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of December 28, 2021 No. 1340

About modification and amendments 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"

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) the following changes and amendments:

state preamble in the following edition:

"According to the subitem 2) of Item 2 of article 8 of the Law of the Republic of Kazakhstan "About the state audit and financial control" I ORDER:";

in the procedural standard "Financial records audit" approved by the specified order:

1, 2 and 3 to state Items in the following edition:

"1. This procedural standard "Financial records audit" (further - the Standard) is developed according to the subitem 2) of Item 2 of article 8 of the Law of the Republic of Kazakhstan "About the state audit and financial control" (further - the Law).

2. The purpose of financial records audit (consolidated financial statements) 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.

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