System of the state audit standards

Abstract

This article discusses the system of the state audit standards, including international
and national standards of state audit, that is, the second level of regulatory control of the state audit in
the Republic of Kazakhstan. Considering the conditions of globalization, the compliance of the recently
formed national standards with the requirements of international standards is an actual problem. Therefore,
this article identified national standards that are in use today, as well as the readiness of national standards
of state audit to integrate ISSAI standards based on international experience.