Theory and practice of ISSAI application in the State Audit system of the Republic of Kazakhstan

Abstract

This article analyzes the significant influence of international standards, primarily ISSAI, on the formation of the legislative framework for state audit in the Republic of Kazakhstan. It examines the reflection of key principles of international standards in Kazakh legislation, such as independence, broad powers, accountability, and professionalism of supreme audit institutions. Specific examples of influence are provided, including the introduction of performance audit and the development of national standards based on ISSAI. The article highlights the benefits of complying with international standards, such as improving audit quality and strengthening trust, and also considers the challenges associated with the adaptation and implementation of these standards. In conclusion, it is noted that further integration of international standards is an important factor for the development of an effective state audit system in Kazakhstan.