In accordance with subparagraph 4) of Article 1 of the Law of the Republic of Kazakhstan "On Audit Activities," an audit is an audit for the purpose of expressing an independent opinion on financial statements and other information related to financial statements in accordance with the laws of the Republic of Kazakhstan.
Under paragraph 6 of International Related Services Standard 4400 (revised), "Agreed Procedures Tasks," a task to perform agreed procedures is not an audit, review or other confidence-based task. The task of performing the agreed procedures does not involve obtaining the evidence required for the practitioner to express an opinion or draw a conclusion that provides assurance in any form.