An agreed-upon procedures is an engagement in which an auditor is engaged to carry out those procedures of an audit nature to which the auditor and the entity and any appropriate third parties have agreed and to report on factual findings. The recipients of the report form their own conclusions from the report by the auditor.

An agreed-upon procedures are not assurance engagements and are covered by International Standards on Related Services (ISRS).

An engagement to perform agreed-upon procedures may involve the auditor to performing certain procedures concerning individual items of financial data (for example, accounts payable, accounts receivable, purchases from related parties and sales and profits of a segment of an entity), a financial statement (for example, a balance sheet) or even a complete set of financial statements.

In Kazakhstan, our offices are located in Astana and Almaty, with a total of over 70 professional staff.

We specialize in organizing Initial Public Offerings (IPO) and ensuring the reliability of financial information. Moore Kazakhstan has been an accredited auditor of the Kazakhstan Stock Exchange (KASE) for over 10 years on the main platform, successfully completing more than 40 audit engagements.

We are also accredited by the Astana International Exchange – AIX (Astana International Financial Centre), and recognized as an accredited consultant for the World Bank (eligible to conduct Bank–financed projects), the European Bank for Reconstruction and Development (EBRD) and the Asian Development Bank (ADB), having completed more than 20 projects for these organizations. We successfully passed the quality control review with an “Excellent” rating and is authorized to audit entities subject to mandatory audit requirements.