Article 22. Documents adopted based on the results of the State audit of the Law on State Audit and Financial Control
Based on the results of the state audit, the following documents are accepted by the state audit and financial control bodies:
1) an audit report on financial statements is a document prepared by the state auditors who directly conducted the state audit, containing a written opinion on the reliability of financial statements, as well as compliance of the accounting and financial reporting procedures with the requirements established by the legislation of the Republic of Kazakhstan.;
2) audit report – a document prepared by the state auditors who directly conducted the state audit, containing the results of the conducted efficiency audit and (or) compliance audit for a certain period of time.;
3) audit report – a document drawn up on the basis of audit reports and (or) audit reports on financial statements, containing conclusions and recommendations and approved by a resolution of the Supreme Audit Chamber, the Audit Commission, by order of the head of the authorized body for internal state audit within their authority;
4) report on the results of internal audit – a document prepared by the internal audit service containing recommendations for improving internal procedures, rules, and processes in order to improve work efficiency and achieve the final results of the activities of the state audit facility, submitted to the first head of the central state body or the akim of the region, the city of republican significance, the capital and the authorized body for internal state control audit.
The assistant to the state auditor does not sign documents based on the results of the state audit (audit report).
The Law of the Republic of Kazakhstan dated November 12, 2015 No. 392-V SAM.
This Law regulates public relations related to state audit and financial control, defines the powers and organization of the activities of state audit and financial control bodies.
President
Republic of Kazakhstan
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