NORMATIVE RESOLUTION OF THE HIGHEST AUDITOR CHAMBER OF THE REPUBLIC OF KAZAKHSTAN

of January 5, 2024 No. 1-HK

About introduction of amendments to normative resolutions of Calculating committee on control of execution of the republican budget of July 30, 2020 No. 6-HK "About approval of Rules of carrying out external state audit and financial control" and of March 31, 2016 No. 5-HK "About approval of procedural standards of external state audit and financial control"

DECIDES:

1. Bring in the normative resolution of Calculating committee on control of execution of the republican budget of July 30, 2020 No. 6-HK "About approval of Rules of carrying out external state audit and financial control" (it is registered in the Register of state registration of regulatory legal acts No. 21070) the following changes:

in the Rules of carrying out external state audit and financial control approved by the specified normative resolution:

state Item 60 in the following edition:

"60. For the purpose of quality monitoring procedure, the head of group of the state audit not later than eight working days to exit to object of audit, to the head of the structural unit, the state audit, responsible for carrying out (the structural division determined by regulations of Audit committee) are represented:

1) information on results of preliminary studying of objects of the state audit, with appendix of the expert opinion following the results of the recognition of results of the state audit and materials subjected to recognition (in case of holding procedure of recognition);

2) draft of the service record in case of need modification of the List of objects of the state audit;

3) draft of the Program of audit;

4) the project matrix of auditor action constituted according to the Procedural standard of external state audit and financial control on carrying out audit of efficiency approved by the normative resolution of Calculating committee of March 31, 2016 No. 5-HK (it is registered in the Register of state registration of regulatory legal acts No. 13647).";

state Item 86 in the following edition:

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