Audit and Assurance

We take a holistic view, supporting transparency in financial and non-financial reporting. Helping you navigate risk and strengthen operations. Quality is at the heart of everything we do. Our deep audit and assurance knowledge, combined with data-powered insights and technology, help protect and strengthen your business as you accelerate and grow.

"Our audit business is fundamental to our strategy and brand. We continue to invest in continuous improvement in audit quality through new systems and technology, risk processes and learning and development for our people. Our strategy builds on our ongoing commitment to quality."

Baurzhan Burkhanbekov, Assurance Leader, PwC Kazakhstan

Audit and Assurance services

With a 170-year heritage of financial statement auditing, building trust has become a hallmark of the PwC brand.

To meet our clients’ investments in governance, risks and controls, and data privacy, we’re empowering PwC auditors with a suite of emerging capabilities designed to meet your fast-changing needs.

Provision of general information.
General information services provided on a subscription basis, such as technical research resources, benchmarking services (industry-wide or on general topics rather than company-specific or customised analyses), publications, seminars, conferences, and participation in surveys or access to survey results.
Stock count (in limited circumstances).
Stock-count services performed only when required under the rules applicable to registered investment consultants or direct investment funds.

Consultations on IFRS matters.  
High-level recommendations and guidance, requiring management to develop their own implementation plans and make accounting judgements, as well as evaluate the actual or potential impact of relevant rules, standards, and interpretations issued by regulatory bodies and the International Accounting Standards Board.
Recommendations for accounting policies.
Recommendations on accounting policy updates, excluding the drafting or preparation of the accounting policies themselves.

Independent assessment of entity’s processes for compliance with SOC1/SOC2/SOC3 (SOC – System and Organization Controls) in accordance with ISAE3402, SSAE18. This type of assessment is useful when an entity provides other companies with data-management services or IT solutions, such as IT infrastructure and cloud-based offerings (SaaS, PaaS, IaaS)

Assurance services and provision of the audit report on sustainability report (ESG).

Preparation of report on sustainable development (ESG) for non-financial information in accordance with corresponding standards for sustainable development.

Note: ESG reporting only available for companies for which PwC does not provide assurance of ESG reports.

Assessment of the company’s current ESG maturity and/or its disclosure requirements in line with the relevant standards.
High-level assessment of sustainability principles’ implementation and the entity’s readiness to receive ESG rating.
High level analysis of gaps in various ESG aspects for the improvement of corporate governance system.

Assessment of the current level of ESG practice in an entity in accordance with disclosure requirements under CSRD/ESRS requirements.

Our approach

PwC’s approach to building trust is designed to meet rising expectations of transparency, accountability and stakeholder engagement.

It combines expertise in audit, tax and compliance activities with a drive to expand specialist capabilities in areas such as cyber security, data privacy,
ESG and AI. It also recognises the importance of quality - and that reporting and compliance represent just one link in a chain that includes organisational culture, executive mindset, aligned standards, certified professionals, stringent controls, tailored technologies and appropriate governance. It is part of our public interest commitment to consistently perform quality engagements and be transparent about our system of quality management.

Taking action to lead the profession

As the needs and expectations of users of independent audits continue to evolve and information flows grow increasingly complex, PwC is committing to a series of bold actions in the following areas over the next several years that will further enhance confidence in the independent audit:

Accountability

We will implement tangible measures to demonstrate to our stakeholders that the leaders of our firm are accountable for audit quality, which will include firm leadership compensation at risk and public leadership certifications on our system of quality management.

Quality

We will execute a series of initiatives to enhance confidence in audit quality with a focus on fraud and going concern and to explore enhancements to the audit report through more expressive content.

Transparency

We will continue to increase the level of transparency over key aspects of audit quality performance, including enhancing our audit quality report and communicating information related to our policies and practices with respect to potential conflicts of interest.

Engagement

We will execute a series of initiatives to enhance engagement with key sets of stakeholders, including potential talent, audit committees and investors, including investing time to raise awareness of careers in accounting.

As auditors, we are acutely aware of the most important trust driver: the quality of our external audits. That’s why we’re pleased to present our Transparency Report for our financial year ended 30 June 2025.

The purpose of this report is to give a glimpse as to how we maintain quality in our audits. The report describes our policies, systems and processes for ensuring quality, the results of key quality monitoring programs and reviews, and the way we build a culture of quality at every level of the firm. It details the companies we performed audits for and the total revenue from our audit and non-audit work