The audit of real sector entities is aimed at increasing transparency, reliability of financial statements and strengthening the confidence of users and investors.

The objectives of audit regulation are:

1) establishing the legal basis for audit activities;

2) determination of the main directions of audit activities;

3) protection of the rights and legitimate interests of individuals and legal entities, the state in the field of audit activities;

4) creating conditions for improving the professional competencies of auditors.

Audit activities in the Republic of Kazakhstan are subject to licensing.