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THE JOINT ORDER OF THE FIRST DEPUTY PRIME MINISTER OF THE REPUBLIC OF KAZAKHSTAN - THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN AND THE MINISTER OF NATIONAL ECONOMY OF THE REPUBLIC OF KAZAKHSTAN

of July 15, 2019 No. 724, on July 16, 2019 No. 65

About approval of criteria for evaluation of risk degree and checking sheets in the field of auditor activities

(as amended on 14-06-2021)

According to Item 1 of article 143 of the Entrepreneurial code of the Republic of Kazakhstan of October 29, 2015 PRIKAZYVAYEM:

1. Approve:

1) criteria for evaluation of risk degree in the field of auditor activities according to appendix 1 to this joint order;

2) checking leaf in the field of auditor activities concerning auditing organizations according to appendix 2 to this joint order;

3) checking leaf in the field of auditor activities concerning professional auditing organizations according to appendix 3 to this joint order.

2. To provide to committee of internal state audit of the Ministry of Finance of the Republic of Kazakhstan in the established legislative procedure:

1) state registration of this joint order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days from the date of state registration of this joint order the direction it in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "Institute of the legislation and legal information of the Republic of Kazakhstan" for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

3) placement of this joint order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;

4) within ten working days after state registration of this joint 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), 2) and 3) of this Item.

3. To impose control of execution of this joint order on the vice-Minister of Finance of the Republic of Kazakhstan Beketayev R. B.

4. This joint order becomes effective after ten calendar days from the date of its first official publication.

The first deputy Premier-Ministra of the Republic of Kazakhstan is the Minister of Finance of the Republic of Kazakhstan

____________ A. Smailov

Minister of national economy of the Republic of Kazakhstan

____________ R. Dalenov

It is approved

Committee on legal statistics and special accounting of the Prosecutor General's Office of the Republic of Kazakhstan

 

Appendix 1

to the Joint Order of the First deputy Premier-Ministra of the Republic of Kazakhstan the Minister of Finance of the Republic of Kazakhstan and the Minister of national economy of the Republic of Kazakhstan of July 15, 2019 No. 724, on July 16, 2019 No. 65

Criteria for evaluation of risk degree in the field of auditor activities

Chapter 1. General provisions

1. These Criteria for evaluation of risk degree in the field of auditor activities (further - Criteria) are developed according to Item 3 of Article 141 and Item 1 of article 143 of the Entrepreneurial code of the Republic of Kazakhstan (further - the Code) and Rules of forming by the state bodies of system of risks assessment and form of checking sheets approved by the order of the acting minister of national economy of the Republic of Kazakhstan of July 31, 2018 No. 3 (it is registered in the Register of state registration of regulatory legal acts at No. 17371), for reference of the subjects of control performing auditor activities to risk degrees.

2. In these Criteria the following concepts are used:

1) subject (object) of control - accredited professional auditing organizations and (or) auditing organizations;

2) considerable violations - the violations of requirements of the legislation of the Republic of Kazakhstan in the field of auditor activities which are not attracting the administrative responsibility, but infringing on legitimate interests of physical persons and legal entities, the states, and also availability of one confirmed claim and address concerning activities of objects of control;

3) insignificant violations - not elimination by auditing organization of the revealed shortcomings in time, determined by the decision of professional auditing organization, in case of receipt of assessment "3" or "2";

4) gross violations - the violations of requirements of the legislation of the Republic of Kazakhstan attracting imposing of the administrative responsibility according to the Code of the Republic of Kazakhstan "About administrative offenses" which infringe on interests of the state, and also availability 2 (two) and more confirmed claims and addresses concerning activities of objects of control;

5) risk - probability of damnification as a result of activities of subject (object) of control to legitimate interests of physical persons and legal entities, valuable interests of the state taking into account severity of its consequences;

6) system of assessment of degree of risks - complex of the events held by control facility for the purpose of purpose of preventive control with visit of subject (object) of control;

7) objective criteria for evaluation of risk degree (further - objective criteria) - the criteria for evaluation of risk degree used for selection of subjects (objects) of control depending on risk degree in certain field of activity and which are not depending directly on separate subject (object) of control;

8) subjective criteria for evaluation of risk degree (further - subjective criteria) - the criteria for evaluation of risk degree used for selection of subjects (objects) of control depending on results of activities of specific subject (object) of control;

9) the checking sheet - the list of requirements including requirements imposed to activities of subjects (objects) of control which non-compliance involves violations of legitimate interests of physical persons and legal entities, the states.

Chapter 2. Methods of carrying out preventive control with visit of subject (object) of control

3. Criteria for evaluation of risk degree for preventive control with visit of subject (object) of control in the field of auditor activities are created by means of subjective and objective criteria.

Paragraph 1. Objective criteria for evaluation of risk degree

4. Determination of objective criteria is performed by means of the subsequent stages:

1) risk identification;

2) group and distribution of subjects of control on risk degrees (high and not carried to high).

5. Assessment of risk degree of subjects (objects) of control and their reference to high risk group is performed by objective criteria based on the greatest probability of damnification to legitimate interests of physical persons and legal entities, the states.

6. By objective criteria with high risk treat subjects of control:

1) auditing organizations which book statutory audit;

2) the professional organizations which members are auditing organizations which book statutory audit.

7. By objective criteria treat the subjects of control which are not carried to high risk:

1) auditing organizations which do not book statutory audit;

2) the professional organizations which members are auditing organizations which do not book statutory audit.

8. Preventive control with visit of subject (object) of control is carried out based on semi-annual lists of preventive control with visit of subject (object) of control.

Paragraph 2. Subjective criteria for evaluation of risk degree

9. Determination of subjective criteria is performed using the following stages:

1) forming of the database and information collection;

2) information analysis and assessment of risk degree.

10. Forming of the database and information collection are necessary for identification of subjects (objects) of control violating the law on auditor activities of the Republic of Kazakhstan.

For assessment of risk degree the following sources of information are used:

1) results of monitoring of the reporting and the data represented by subject (object) of control including by means of the automated information systems, carried out by state bodies, organizations and the industry organizations;

2) results of the previous unscheduled inspections and preventive control with visit of subjects (objects) of control;

3) availability and the number of the confirmed claims and addresses;

4) analysis results of the data represented by authorized bodies and the organizations.

11. Depending on possible risk and the importance of problem, singularity or systemacity of violation, the analysis of the decisions made earlier subjective criteria which according to criteria for evaluation of risk degree correspond to extent of violation - rough, considerable and insignificant are determined by each source of information.

Subjective criteria to assessment of risk degree of activities of subjects (objects) of control are stated in annex to these Criteria.

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