of February 20, 2026 No. 2-HK
About introduction of amendments to 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"
The highest auditor chamber of the Republic of Kazakhstan (further - the Highest auditor chamber) 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:
in the Procedural standard of external state audit and financial control on recognition of results of the state audit approved by the specified normative resolution:
state Items 1 and 2 in the following edition:
"1. This Procedural standard of external state audit and financial control on recognition of results of the state audit (further - the Procedural standard) is developed according to the subitem 2) of Item 2 of Article 8 and article 19 of the Law of the Republic of Kazakhstan "About the state audit and financial control" (further - the Law) and contains procedural requirements for carrying out recognition of results of the state audit.
Bodies of external state audit and financial control recognize results of the state audit booked by other bodies of the state audit and financial control according to Items 2 - the 5th article 19 of the Law if they are not acknowledged as court illegal according to the civil procedural legislation of the Republic of Kazakhstan.
Results of services of internal audit on audit of efficiency are not recognized but only they are used if necessary by bodies of external state audit and financial control if receipt of internal audit of mathematical evidences by services and ensuring objective and professional (competent) approach with them proves to be true when carrying out audit of efficiency.
Full text is available with an active Subscribtion after logging in.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Search in text CTRL-F
If you are guest on our site, you will work in Demo mode. In Demo mode you can see only first page of each document.
With full access you can
Database include more 65000 documents. You can find needed documents using search system.
For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions.
This section provides answers to questions set by users.