Financial audit and analysis of financial statements in the water supply organizations of the Republic of Kazakhstan is a relevant research topic, since the favorable financial condition of an enterprise is considered an important condition not only for its continuous and efficient operation, but also affects the socio-economic situation of the country's population as a whole. Today, according to the author, during the period of modernization of the economy, the importance of assessing the

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... cial sustainability of organizations is increasing, and this implies raising the information content of information for interested reporting users in order to make rational management decisions. An audit conducted on behalf of state bodies is one of the mandatory audits. The auditor acts as an intermediary between the audited economic entity and interested in its activities, but not a qualified user of financial statements.