of March 12, 2025 No. 117
About entering of amendment into the order of the Minister of Finance of the Republic of Kazakhstan of June 16, 2021 No. 574 "About approval of Standard rules of carrying out external control of quality of auditing organizations, including criteria of checks of the auditing and professional organizations"
I ORDER:
1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of June 16, 2021 No. 574 "About approval of Standard rules of carrying out external control of quality of auditing organizations, including criteria of checks of the auditing and professional organizations" (it is registered in the Register of state registration of regulatory legal acts at No. 23080) the following amendment:
Standard rules of carrying out external control of quality of auditing organizations, including the criteria of checks of the auditing and professional organizations approved by the specified order:
add with appendix according to appendix to this order.
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 after its official publication;
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.
Minister of Finance of the Republic of Kazakhstan
M. Takiyev
to the Order of the Minister of Finance of the Republic of Kazakhstan of March 12, 2025 No. 117
Appendix
to Standard rules of carrying out external control of quality of auditing organizations, including criteria of checks of the auditing and professional organizations
|
№ |
Formulation of assessment |
Assessment |
|
1. |
Activities of auditing organization are sufficient for audit quality assurance up to standard and are directed to observance of requirements of International standards of audit and the Code of ethics (further – MSA and KE) |
5 |
|
2. |
The auditing organization in all essential aspects observes requirements of MSA and KE |
4 |
|
3. |
The auditing organization, in connection with availability of the revealed shortcomings, should undertake organizational reforms for quality assurance of auditor services. The revealed shortcomings allow to speak about incomplete observance of requirements of MSA and KE |
3 |
|
4. |
The auditing organization violated requirements of MSA and KE |
2 |
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