Abstract:
The paper describes the questions on organization of an audit of subjects of the quasipublic sector in the Republic of Kazakhstan, to which enterprises are a participant or state
shareholder. The organization of the audit is determined in order to establish basic principles
and requirements for the audited organization. The audited organization is the Kazakhstani
hydrocarbon exploration, production, processing and transportation operator, representing the
interests of the state in the oil and gas industry of Kazakhstan - the joint-stock company National
Company KazMunayGas. In carrying out its activities, the audit organization seeks to comply
with International Standards on Auditing. One of the main principles of the work of auditors
is independence and objectivity. The activities of auditors are evaluated according to the results
of each project by the head of the audit engagement. In conclusion, the management of the audit
organization summarizes and analyzes information to improve work efficiency and improve the
audit planning process.
