Problems and prospects of audit of the efficiency of state policy in the field of development of small and medium entrepreneurship in the Republic of Kazakhstan

This article discusses the regulatory and methodological support for the audit of the effectiveness of public policy in the field of small and medium business development, which plays a special role in the audits. The methodological basis of the article includes the methods of observation, generalization, comparison, synthesis, induction and deduction. The information basis of this study consists of the existing regulatory, legislative and methodological framework, as well as scientific data from international organizations and statistical agencies. The article identifies the main problems associated with the assessment of the qualitative development of SMEs, notes the need to take into account its contribution to replenishing the budget with taxes, creating jobs and paying wages to employees. Additionally, attention is paid to the formation of high-quality methodological support that will take into account the indicators of achieving the indicators of SME development programs as criteria for auditing the effectiveness of government support measures for small and medium-sized businesses. The materials of the article can be used in the preparation of lecture materials on the subject of the relevant discipline.