Representatives of the Supreme Audit Chamber of the Republic of Kazakhstan are conducting an audit of the financial statements of the Chamber of Accounts of the Republic of Azerbaijan for the 2025 financial year.

The agreement on the audit was reached following the results of bilateral meetings and mutual visits of the Heads of the Supreme Audit Institutions of Kazakhstan and Azerbaijan in 2024-2025.

The audit has become an important stage in the development of professional cooperation and is aimed at strengthening the principles of transparency, accountability and independence of supreme audit institutions. The practice of auditing by bodies of equal status complies with international standards and is widely used in global auditing practice.

The purpose of this audit is to assess the reliability of the financial statements of the Chamber of Accounts of Azerbaijan in accordance with international accounting and auditing standards.

The audit procedures included:

• a preliminary analysis of the regulatory framework and financial documentation;
• assessment of the internal control system;
• checking the completeness and reliability of financial statements;
• interviews with responsible officials.

The field stage of the audit took place from 17 to 20 February 2026 in Baku. The delegation of the Supreme Audit Chamber of Kazakhstan was welcomed by the Chairman of the Chamber of Accounts of Azerbaijan Mr. Vugar Gulmammadov. There were also working meetings with relevant departments of the audited body.

Based on the results of the work, an audit report will be prepared with an assessment of the reliability of financial statements and recommendations for further improvement of financial management and internal control processes.

The SAIs of Kazakhstan and Azerbaijan intend to continue the exchange of experience, expand cooperation within the framework of international organizations of supreme audit institutions and implement joint projects aimed at improving the effectiveness of state audit and financial control.

Source : https://www.gov.kz/memleket/entities/esep/press/news/details/1167875?lang=kk