Article 1. The basic concepts used in this Law of the Law on Auditing The following basic concepts are used in this Law: 1) an accredited professional auditing organization...

Article 2. Legislation of the Republic of Kazakhstan on auditing activities of the Law on Auditing Activities 1. The legislation of the Republic of Kazakhstan on auditing is...

Article 3-1. Goals and objectives of regulation in the field of auditing activities of the Law on Auditing 1. The objectives of regulation in the field of auditing activities...

Article 3. Auditing activities of the Law On Auditing 1. Auditing organizations licensed to carry out auditing activities have the right to engage in auditing activities. 2....

Article 4. Basic Principles of Auditing and Auditing Standards of the Law on Auditing 1. The basic principles of auditing activities are: independence; objectivity;...

Article 5. Audit and its typesThe Law on Auditing 1. The types of audit are: 1) mandatory; 2) proactive. 2. The following are subject to mandatory audit: joint stock...

Article 7-1. State control in the field of auditing and the activities of professional organizationsThe Law on Auditing 1. State control in the field of auditing and the acti...

Article 7. Competence of the authorized body of the Law On Auditing Authorized body: 1) formulates and implements the state policy in the field of auditing; 1-1) maintains...

Article 8. The AuditorThe Law on Auditing 1. An auditor carries out his activity as an auditor only within one auditing organization. 2. An auditor can be a member of onl...

Article 9. Audit organizationThe Law on Auditing 1. An audit organization is established in the organizational and legal form of a limited liability partnership. 2. A for...

Article 10. Professional organizationsThe Law on Auditing 1. The accreditation of a professional organization is confirmed by an accreditation certificate in the form approv...

Article 11. Rights and obligations of professional organizationsThe Law on Auditing 1. Professional organizations have the right to: 1) excluded by the Law of the Republic...

Article 12. Revocation of the certificate of accreditationThe Law on Auditing 1. A professional organization is deprived of its certificate of accreditation if: 1) exclude...

Article 13-1. Professional adviceThe Law on Auditing 1. The Professional Council operates in accordance with the charter approved by its founders in accordance with the legis...

Article 13. Certification of candidates for the qualification of "auditor" of the Law on Auditing 1. Persons with higher education and at least three years of work experience...

Article 13-2. The Quality Control Committee of the Professional Council of the Law on Auditing 1. The quality control committee of the professional council consists of at lea...

Article 14. Qualification CommissionThe Law on Auditing 1. The Qualification Commission consists of a representative of the authorized body and an equal number of representat...

Article 15. Revocation of the Auditor qualification certificate of the Law On Auditing The withdrawal of the auditor qualification certificate is carried out in accordance w...

Article 16. Licensing of auditing activities of the Law On Auditing 1. Auditing activities are subject to licensing in accordance with the procedure established by the legisl...

Article 17. An agreement to conduct an audit, tax audit, audit of other information, related and other services in accordance with the auditing standards of the Law on Auditin...

Article 18-2. Auditor's report on taxes of the Law on Auditing 1. The auditor's report on taxes must comply with the requirements established by this Law and other regulatory...