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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 15-12-2022)

According to Items 5 and 6 of Article 141, Item 1 of article 143 of the Entrepreneurial code of the Republic of Kazakhstan 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 for carrying out preventive control with visit of subject (object) of control according to appendix 2 to this joint order;

3) checking leaf in the field of auditor activities concerning professional auditing organizations for carrying out preventive control with visit of subject (object) of control according to appendix 3 to this joint order;

4) checking leaf in the field of auditor activities concerning auditing organizations for conducting check on compliance to qualification requirements according to appendix 4 to this joint order;

5) checking leaf in the field of auditor activities concerning professional auditing organizations for conducting check on compliance to allowing requirements according to appendix 5 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 Article 141 and article 143 of the Entrepreneurial code of the Republic of Kazakhstan (further – the Code), the order of the acting minister of national economy of the Republic of Kazakhstan of June 22, 2022 No. 48 "About approval of Rules of forming by regulatory state agencies of system of assessment and risk management and about introduction of amendments to the order of the acting minister of national economy of the Republic of Kazakhstan of July 31, 2018 No. 3 "About approval of Rules of forming by state bodies of system of risks assessment and form of checking sheets" (it is registered in the Register of state registration of regulatory legal acts at No. 28577) and the order of the acting minister of national economy of the Republic of Kazakhstan of July 31, 2018 No. 3 "About approval of form of checking leaf" (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 of the revealed shortcomings in time, determined by the decision of committee on quality control and (or) professional auditing organization, in case of receipt of assessment is less than "4" within 2 (two) months;

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 the subject 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 and risk management – process of acceptance of the management decisions directed to decrease in probability of approach of adverse factors by distribution of subjects (objects) of control on risk degrees for the subsequent implementation of preventive control with visit of subject (object) of control and (or) checks on compliance to qualification or allowing requirements (further – check on compliance to requirements) for the purpose of minimum possible extent of restriction of freedom of enterprise, providing at the same time admissible risk level in the corresponding fields of activity, and also directed to change of risk level for specific subject (object) of control and (or) release of such subject (object) of control from preventive control with visit of subject (object) of control and (or) checks on compliance to requirements;

7) criteria for evaluation of risk degree – set of the quantitative and qualitative indexes connected with the direct activities of the subject of control, features of industry development and factors influencing this development, allowing to carry subjects (objects) of control to various risk degrees;

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