Output -> SERVICES -> PRICES AND SPECIAL CONDITIONS

Prices for works and servicers will depend upon many factors and conditions and will be determined in every particular case on an individual basis. The Client will be notified of the audit terms and conditions in the form of a written offer/ quotation to be sent by e-mail and delivered within 48 hours as from the time of receipt of the Guestionnaire and Turnover Balance Sheet for the period to be audited.

In whole, the prices can be considered moderate/ reasonable as against the comparable options, but much lover that the prices offered by foreign auditing companies for the same services and somewhat higher than the prices offered by some National Companies in the Republic of Kazakhstan,  in connection with the fact that within the framework of such auditing  services clients will be provided with: 

1. Comprehensive/ detailed economic, organizational and legal analysis of a company’s performances, allowing the adoption of proper managerial decisions.

2. Free-of-charge preliminary examination of the accounting system, in which course the required scope of works, due dates/ time for and cost of such works, including the Client’s site attendance will be determined, regardless, whether the audit contract has been concluded or not.  

The preliminary examination will include:
- interview with financiers, in which course the overall adequacy of the accounting system and qualification of accountants will be evaluated; 

- verbal brief review and analysis of the accounting and financial reposting system with the purpose of revelation of any errors or irregularities.

3. Free-of-charge line of consultations for the period of the contract validity in any matters, issues or problems.
 
4. Free-of-charge line of consultations after the contract termination in case of any lack of understanding of the errors or irregularities specified in the Auditor’s Opinion.  

5. Professional training of the appropriate specialists in the matters covered by the audit.
 
6. The Auditor’s Opinion, which means the document containing the list of revealed errors or irregularities with well-reasoned substantiations thereof, and the recommendations on their elimination, correction or recovery, however, the Client will be free to accept or deny such recommendations, as the Auditor’s Opinion will be considered as the Client’s property and may or shall be transferred only to the audited entity’ Owner.

7. The Audit Report, prepared in compliance with the requirements of the International Auditing Standards (IAS) and according to the results as found out with regard to the accounting and reporting system status or circumstances existing at the time of the audit completion. The Audit Report can be positive, modified or negative.  

Note:
1. Regular clients will be provided with price discounts of 20% (the regular client shall be understood as the client which/who makes more than 10 requests a year), for more than two annual audits.
2. The company will offer the following discounts on prices for initiated audits services:
- discounts for the services volume;

- discounts for increase in the scope of audit of one and the same Client (corporate audit of subsidiaries or  branch offices having separate balance-sheets, etc.);   

- discounts to the regular Clients (servicing for the period of over two years). 

The discounts will be negotiated and discussed in every particular case prior to signing of the Audit Contract. 
 
The cost of the services will directly depend on the status of the accounting system or any other audited item, that is, “the better accounting system, the lower cost” at the constant level of the services quality.