PRESIDENTIAL DECREE OF THE REPUBLIC OF TAJIKISTAN

of May 7, 2024 No. 825

About the Procedure for external independent quality evaluation of the audit booked by Audit Chamber of the Republic of Tajikistan

According to Article 53 of the Law of the Republic of Tajikistan "About Audit Chamber of the Republic of Tajikistan" I decide:

1. Approve the Procedure for external independent quality evaluation of the audit booked by Audit Chamber of the Republic of Tajikistan it (is applied).

2. To provide to Audit Chamber of the Republic of Tajikistan execution of requirements of this Procedure.

Approved by the Presidential decree of the Republic of Tajikistan of May 7, 2024, No. 825

Procedure for external independent quality evaluation of the audit booked by Audit Chamber of the Republic of Tajikistan

1. General provisions

1. The procedure for external independent quality evaluation of the audit booked by Audit Chamber of the Republic of Tajikistan (further - the Procedure) regulates ways of planning, application and evaluating by equal body, the report on their result, submissions of recommendations and realization of results.

2. The external independent quality evaluation of the audit booked by Audit Chamber of the Republic of Tajikistan (further - Audit Chamber), is carried out at least once in five years by the state external international audit which powers are equal to Audit Chamber and its conclusion is submitted to the President of the Republic of Tajikistan and Majlisi namoyandagon of Majlisi Oli of the Republic of Tajikistan.

3. Assessment by equal body is the check or the voluntary recommendation of external auditors performed for the purpose of studying, the analysis, way of development and strengthening of activities, implementation of positive experience of external international audit, increase in personnel potential and efficiency of the supreme body of the state audit of the Republic of Tajikistan.

2. Procedure for cooperation by assessment, the choice of the partner, human and financial resources and signing of the memorandum of understanding about cooperation

4. Assessment is carried out by the supreme body of external audit of foreign state which powers are equal to powers of Audit Chamber of the Republic of Tajikistan, taking into account the provisions of the legislation of the Republic of Tajikistan and the international legal acts recognized by Tajikistan.

5. The choice of the partner in implementation of assessment and members of the group of experts is performed proceeding from the purposes, framework of assessment and expectation from result of assessment, assessment type and also expected results and language of communication of the parties.

6. In selection process of the partner and members of expert group knowledge and skills according to the sphere and activity, their previous experience, no conflict of interest, and also other circumstances, including their independence, resource providing (by quantity and quality), knowledge of language and organizational structure of equal body are determined.

7. The Audit Chamber after determination of the supreme body of external audit of the foreign state performing audit quality evaluation for the correct planning provides the exact information on legal status, tasks, structure and the annual statement of the activities and determines assessment scope, the schedule and question of estimated value.

8. For the purpose of ensuring efficiency of assessment the question of human personnel resources is accurately planned and on preparatory stage questions of quantity, functions, spheres of the estimated activities represented by the supreme body of external audit of the foreign partner state are determined.

9. When planning the working schedule of employees, their load, responsible persons and heads of working groups is established.

10. The Audit Chamber creates internal working group for coordination of process of assessment and accomplishment of function of the coordination center and support of expert group on assessment.

11. The Audit Chamber in expense budget of the activities economically determines and provides expenses on evaluating external audit of foreign state by the supreme body, including travel, traveling, translation service, etc.

12. Assessment by the supreme body of external audit of foreign state can be financed from other sources which are not forbidden by the legislation of the Republic of Tajikistan.

13. Assessment by the supreme body of external audit of foreign state or donors is financed according to the principle of independence of the International organization of the supreme body of audit. In this case the parties determine procedure for expenditure.

14. Assessment by the supreme body of external audit of foreign state is voluntary and is based on trust of the parties.

15. The memorandum of understanding is recognized the agreement between Audit Chamber of the Republic of Tajikistan and the supreme body of audit of foreign state performing assessment. The memorandum of understanding regulates the rights, obligations and responsibility of participants, provides key details of assessment, including scope, method, terms (start and end date), the period, applicable standards and regulations, expenses, the procedure and requirements of access to data expected result, technical support, terms of submission of the draft of the report and final report.

16. The memorandum of understanding is developed accurately, is specific and short and is signed by management of the parties prior to the beginning of assessment.

3. Procedure for planning of assessment

17. The group of experts on evaluating after signing of the Memorandum of understanding on the basis of the agreement develop the detailed plan determining appropriate ways and evaluation stages.

18. The plan includes key decisions and actions for the organization, accomplishment and management of estimative tasks.

19. When planning taking into account the covering directions of assessment, nature, competence, stages, the list of members of group and responsible experts, their obligation, time of collection of the relevant supporting documents, assessment terms, and also the coordinating person are determined.

20. The staff of Audit Chamber is notified on carrying out independent external quality evaluation of audit and bears responsibility for ensuring performance of works on places, and also for cooperation with members of group.

4. Procedure for external independent quality evaluation of audit of Audit Chamber

21. Assessment one after another "work on the place" is direct process of activities of working group on assessment in Audit Chamber which consists of collection of necessary proofs, the analysis of proofs and development of the report on results of assessment. The procedure "work on the place" is carried out according to the approved plan of the parties.

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