Mandatory audit

Mandatory audit - annual, mandatory, audit of financial statements and accounting of enterprises.

Mandatory audit is conducted in the manner and in the cases stipulated by the legislative acts of the Republic of Kazakhstan.

Organizations for which audit is mandatory and who in accordance with the legislation of the Republic of Kazakhstan publish annual reports in periodicals are obliged to publish an audit report together with annual reports.

Initiative audit

To achieve the greatest success in the business of any company, it is necessary to competently control all internal processes, as well as the work of its accounting department.

Initiative audit is carried out on the initiative of the audited entity or its participant, taking into account specific tasks, terms and scope of audit provided by the audit agreement between the initiator and the audit organization.

The purpose of such a check is to control and analyze the state of accounting in general or its individual sections, it identifies the state of financial reporting, develop recommendations for improving the efficiency of the organization, and others.

Initiative audit can be both integrated and thematic. In case of thematic audit, only certain sections and areas of accounting are subjected for control and analysis. The depth of verification can be different: a complete and continuous verification of accounting data, starting with primary documents, inventory of assets and liabilities, selective verification of primary accounting data or only data contained in accounting registers and accounts.

If the initiative audit is comprehensive, it covers all the above goals.

As practice shows, untimely appeal to the auditor leads to large financial costs and requires force majeure measures, which in the end results in unplanned losses.

A timely audit allows you to avoid these losses, both in the present and in the future.

Financial audit for a specific task

Financial audit for special assignments is carried out in the form of checking separate reporting items, for example: the state of accounts receivable and accounts payable, the availability and condition of inventories, fixed assets.

Periodic (repetitive) financial audit

Periodic (repetitive) financial audit is conducted at the enterprise, both on an annual basis, and on the results of each quarter (half year). This allows to establish a long-term cooperation between the auditor and the client, to give a more objective assessment of the economic entity and its activities.


First, it is possible to correct errors of accounting revealed by quarterly audit in the next quarter, and therefore in the current accounting year. Especially important is the timely detection and correction of methodological errors, the consequences of which are most significant for the organization.

Secondly, the quality of the audit significantly increases, as the total time spent working with the customer with quarterly audit exceeds the time of a one-time annual audit and it does not have such a tight schedule of inspections.