of February 20, 2023 No. 7-HK
About introduction of amendments to the normative resolution of Calculating committee on control of execution of the republican budget of November 30, 2015 No. 21-HK "About approval of Rules of carrying out audit of special purpose of subjects of the quasi-public sector and representation of audit opinion on audit of special purpose of subjects of the quasi-public sector"
The highest auditor chamber of the Republic of Kazakhstan (further – the Highest auditor chamber) DECIDES:
1. Bring in the normative resolution of Calculating committee on control of execution of the republican budget of November 30, 2015 No. 21-HK "About approval of Rules of carrying out audit of special purpose of subjects of the quasi-public sector and representation of audit opinion on audit of special purpose of subjects of the quasi-public sector" (registered in the Register of state registration of regulatory legal acts No. 12595) the following changes:
state preamble in the following edition:
"According to article 18-3 of the Law of the Republic of Kazakhstan "About auditor activities" the Highest auditor chamber of the Republic of Kazakhstan DECIDES:";
in Rules of carrying out audit of special purpose of subjects of the quasi-public sector and representation of audit opinion on audit of special purpose of the subjects of the quasi-public sector approved by the specified normative resolution:
state Item 1 in the following edition:
"1. These rules of carrying out audit of special purpose of subjects of the quasi-public sector and representation of audit opinion on audit of special purpose of subjects of the quasi-public sector (further – Rules) are developed according to article 18-3 of the Law of the Republic of Kazakhstan "About auditor activities", the Law of the Republic of Kazakhstan "About the state audit and financial control" (further – the Law on the state audit) and determine procedure for carrying out audit of special purpose of subjects of the quasi-public sector and representation of audit opinion by audit of special purpose of subjects of the quasi-public sector.";
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