ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of April 14, 2005 No. 39

About approval and enforcement of the Provision on audit practice

In pursuance of Article 7 (5) the Law of the Republic of Moldova "About auditor activities" I ORDER to No. 729-XIII of February 15, 1996:

1. Approve the Provision on Audit Practice (PAP) 1002 "Audit in the environment of information computer systems - the computer systems working in real time".

2. In the Russian version of the National audit standard 120 "Conceptual bases of National audit standards" to state the name PPAP 1002 in the following edition: "Audit in the environment of information computer systems - the computer systems working in real time".

3. Enact in the territory of the Republic of Moldova the Provision on audit practice 1002 "Audit in the environment of information computer systems - the computer systems working in real time" for financial records audit, covering the periods since January 1, 2006.

The Provision on Audit Practice (PAP) 1002 "Audit in the environment of information computer systems - the computer systems working in real time"

Introduction

1. This provision on audit practice is developed on the basis of World situation on audit practice 1002 "Audit in the environment of information computer systems - the computer systems working in real time" (IASP 1002 - "CISEnvironments - On-Line Computer Systems") 2001 accepted by the International federation of accountants (IFAC) in edition.

Purpose

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