The quality improvement of state audit system is vital and relevant for all post-Soviet republics and Kazakhstan particularly. On the whole, it is grounded on the old notions, and is not suitable for the contemporary economic situation and numerous private enterprises’ growth. The article aims to highlight the advantages of the audit systems in the USA and the UK for the contemporary state of the audit system in the Republic of Kazakhstan. In order to achieve the stated purpose theoretical bases, statistical data, legislative and regulatory official documents were analyzed. The analysis shows that the most perspective approaches to the internal audit system development are risk management and budget planning. The main problematic areas are the legal support, staff of auditing departments and services, the quality of revisions and competence of state auditors. It is substantiated that training and education for the auditors are highly demanded. The internal annual audit reports can be used as the effective instrument of the governmental control as well as the marker of the most undeveloped spheres.

The article deals with the organization of accounting for catering services, involving the organization of catering and a full range of services for employees of companies at the location specified by the customer. Consumers use catering services and continue to expand, improve due to both increasing competition in this area and the serious socio-economic consequences associated with the Covid-19 pandemic.Corporate clients are the main consumers of catering services in Kazakhstan, the share of orders from which is 70% notes in the paper. The state and prospects of catering in the Kazakhstani market are analyzed, its priority segments are highlighted: catering services, corporate services, in-flight meals. It studied the legal regulation of the organization of catering, documenting, synthetic and analytical accounting of catering operations in Kazakhstan.The results of the study are of practical relevance for catering companies, concerning specific documents, accounting entries. In connection with the expansion of this type of service in domestic enterprises, as well as with periodically announced recent partial restrictions on social contacts due to the Covid-19 pandemic, the need to improve the ways and types of catering services, and, accordingly, the cost accounting procedures in them is growing. В статье рассматривается организация учета кейтеринговых услуг, предполагающие организацию питания и полный комплекс обслуживания работников компаний по месторасположению, определенному заказчиком. Услуги по предоставлению продуктов общественного питания пользуются спросом со стороны потребителей, продолжают расширяться и совершенствоваться в связи с возрастающей как конкуренции в этой сфере, так и серьезными социально-экономическим последствиями, связанными с пандемией Covid-19.В работе отмечено, что основными потребителями кейтеринговых услуг в Казахстане являются корпоративные клиенты, доля заказов от которых составляет 70%. Проанализировано состояние и перспективы кейтеринга на казахстанском рынке, выделены его приоритетные сегменты: выездное обслуживание, корпоративное обслуживание, бортовое питание. Изучены нормативно-правовое регулирование организации в Казахстане кейтеринга, документальное оформление, синтетический и аналитический учет кейтеринговых операции.Результаты исследования имеют практическую значимость для кейтеринговых предприятии, касательно специфических документов, бухгалтерских проводок. В связи с расширением данного вида услуги на отечественных предприятиях, а также с периодически объявляемыми в последнее время частичные ограничения социальных контактов в связи с пандемией Covid-19 растет необходимость усовершенствования способов и видов оказания услуг предприятий общественного питания, и, соответственно, процедур учета затрат в них.

The article considers the current state of the agricultural sector of the Republic of Kazakhstan and its capabilities. The role of state support for the agro-industrial complex, characterized by high capital intensity, long payback period, low profitability, and dependence on natural and climatic conditions, which makes it less competitive in comparison with other sectors of the economy, and leads to the fact that the activities of agribusiness entities is more exposed to financial risk, is shown. A comparative assessment of the financial stability indicators of agricultural formations of the dairy sector of the Grodno region of the Republic of Belarus and two agricultural producers of the Republic of Kazakhstan with similar production specialization was carried out in order to determine the likelihood of the onset of the financial crisis using statistical multi-choice models. The scientific novelty of the study is to identify promising areas for assessing the financial stability of domestic agricultural enterprises, including on the basis of studying foreign experience in diagnosing the financial crisis, which will allow predicting and developing the right managerial decision aimed at improving the financial condition of agricultural enterprises.

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