Purpose of the financial statement audit

Name: Purpose of the financial statement audit
Start: 2025-09-25T00:00:00+00:00
End: 2025-09-25T00:00:00+00:00

Body: kvga
Status: Finished
Format: On-site

SeminarFinished

On September 25 of the current year, Mahanbetzhanova Aktoty Zhanbyrbaevna, Chief Specialist-State Auditor of the Financial Statement Audit Department of the Department of Internal State Audit for Kyzylorda region, conducted a seminar on the topic “Purpose of the Financial Statement Audit” at the municipal public institution “Department of Energy and Housing and Communal Services of Kyzylorda Region.”

During the seminar, the essence and significance of financial statement audit, its main goals and objectives were thoroughly reviewed.

In particular, it was explained that the primary purpose of the audit is to provide complete and reliable information about the financial position, changes in financial condition, and results of the organization’s activities, as well as to verify the accuracy and reliability of accounting and financial reporting, objectively assess the financial and economic activities of the organization, and provide stakeholders with dependable information.

Furthermore, it was noted that accounting departments of public institutions must ensure that budget program administrators receive complete and reliable information to control compliance with the legislation of the Republic of Kazakhstan in the field of accounting and financial reporting, execution of the financing plan, status of settlements with organizations, public institutions, and individuals, as well as the safeguarding of monetary funds and material assets.

It was also emphasized that the financial statement audit is conducted in accordance with the order of the Minister of Finance of the Republic of Kazakhstan dated August 1, 2017, No. 468 “On Approval of Financial Reporting Forms, as well as the Rules for Their Preparation and Submission,” the procedural standards “Financial Statement Audit” approved by the order of the Minister of Finance dated April 24, 2017, No. 272, and the order of the Minister of Finance dated May 12, 2025, No. 223 “On Approval of Accounting Rules in Public Institutions” and related documents.

Seminar participants actively exchanged views and received answers to their questions. This event contributed to enhancing the professional competence of the attendees as well as deepening their theoretical and practical knowledge in the field of auditing.

Аудит финансовой отчетности

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