of October 10, 2025 No. 12-HK
About modification and amendments in the normative resolution of Calculating committee on control of execution of the republican budget of March 31, 2016 No. 5-HK "About approval of procedural standards of external state audit and financial control"
DECIDES:
1. Bring in the normative resolution of Calculating committee on control of execution of the republican budget of March 31, 2016 No. 5-HK "About approval of procedural standards of external state audit and financial control" (it is registered in the Register of state registration of regulatory legal acts No. 13647) the following changes and amendments:
1) in the Procedural standard of external state audit and financial control on carrying out compliance audit approved by the specified normative resolution:
state Items 6 and 7 in the following edition:
"6. In this Standard the following concepts are used:
1) criteria – reasonable and achievable reference regulations, indicators based on which observance by object of the state audit of regulations of the legislation of the Republic of Kazakhstan, and also acts of the subjects of the quasi-public sector adopted for their realization is checked;
2) basic criteria – the indicators used in case of assessment and check of object of the state audit regardless of the directions of compliance audit regarding legality, reliability and conscientiousness.
7. The purpose of compliance audit is reasonable expression of opinion on observance by object of the state audit of regulations of the legislation of the Republic of Kazakhstan regulating field of activity of object of the state audit, and also acts of the subjects of the quasi-public sector adopted for their realization when ensuring receipt of funds of the budget and using budgetary funds, assets of the state and subjects of the quasi-public sector, and also off-budget funds.";
4) of Item 8 to state the subitem in the following edition:
"4) realization of results of compliance audit by means of implementation of monitoring and control of accomplishment of recommendations.";
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