The insurance object is the property interest of the audit organization related to its obligation established by the civil legislation of the Republic of Kazakhstan to compensate property damage caused to the audited entities during the audit.

The main principles of compulsory liability insurance of audit organizations are:

carrying out the activities of audit organizations whose liability is insured under a compulsory liability insurance contract of audit organizations;

ensuring the fulfillment by the parties of their obligations under the contract of compulsory liability insurance of audit organizations.