of July 25, 2023 No. 794
About modification of 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 change:
in the Procedural standard "Financial records audit" approved by the specified order:
state Item 138 in the following edition:
"138. The statutory auditor when carrying out audit of inventories is guided:
The law of the Republic of Kazakhstan "About state-owned property";
the order of the Government of the Republic of Kazakhstan of August 11, 2009 No. 1210 "About approval of expense rates of fuels and lubricants for state bodies of the Republic of Kazakhstan and maintenance costs of motor transport";
the regulatory legal acts specified in Item 76 of this Standard.".
2. To provide to department of methodology of financial accounting, audit and assessment of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:
1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;
2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;
3) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1) and 2) of this Item.
3. To impose control of execution of this order on the supervising vice-Minister of Finance of the Republic of Kazakhstan.
4. This order becomes effective after ten calendar days after day of its first official publication.
Acting minister of finance of the Republic of Kazakhstan
E.Birzhanov
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It is approved The highest auditor chamber of the Republic of Kazakhstan |
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