Statutory audit
Independent audits of financial statements that meet the requirements of Kazakhstani legislation and provide assurance to shareholders, regulators and lenders.
Services
Audit and assurance, built around your business.
We provide a full range of audit and assurance services to companies operating in Kazakhstan, applying international standards and the combined expertise of the PKF Global network. Whether you need a statutory audit or independent verification of specific information, we deliver clear, reliable results.
Financial statement audit (IFRS)
Audits of financial statements prepared under IFRS, supporting groups that report to international investors and parent companies. This includes advisory on new standards such as IFRS 16, IFRS 9 and IFRS 15, and judgement-heavy areas like revenue recognition, inventories and impairment of receivables.
Review and assurance engagements
Limited-assurance reviews and other engagements that give stakeholders confidence in financial and non-financial information.
Agreed-upon procedures
Targeted procedures on specific financial data, with factual findings reported for your particular needs.
Internal audit and controls
Evaluation and strengthening of internal controls, risk management and corporate governance processes.
Regulatory and compliance audit
Specialised audits addressing sector-specific and regulatory reporting obligations in Kazakhstan, including compliance checks against Kazakhstani legislation and verification of tax obligation calculations.
Our audit approach
Every engagement follows the same four stages, so you always know what to expect and when.
01
Planning
We study your business and assess the risk of material misstatement, review accounting estimates and policies, define the scope of the audit and plan our procedures - flagging any issues early in a planning-stage letter.
02
Testing of controls
We identify key processes and controls, assess whether they are adequately designed, and test their operating effectiveness, reporting the results in our planning-stage letter.
03
Substantive procedures
We perform substantive testing on material financial statement line items as well as other areas such as taxes and legal matters, discussing any discrepancies and recommended adjustments along the way.
04
Conclusion
We conclude with a management letter summarising our findings and an independent auditor’s report setting out our opinion.
Quality assurance
Our audit quality is monitored internally every year and verified independently on a regular basis.
Internal review
Every year, PKF Audit & Assurance monitors its own system of internal controls.
External review
Once every three years, PKF Audit & Assurance undergoes an independent quality review by the Professional Council of Audit Activity of Kazakhstan - most recently in October 2024, scoring 5 out of 5.
KASE accreditation
PKF Audit & Assurance is a Tier-1 accredited audit firm on the Kazakhstan Stock Exchange (KASE), qualifying us to audit banks.
Discuss your needs
Not sure which service fits? Get in touch and we’ll help you find the right approach.