ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of December 29, 2004 No. 90

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 Provision on Audit Practice (PAP) 1010 "Consideration of questions of the circle in case of carrying out financial records audit".

2. The National audit standard 120 "Conceptual bases of National audit standards" the name PPAP 1010 to state B in the following editorial office "Consideration of Questions of the Circle when Carrying Out Financial Records Audit".

3. Enact in the territory of the Republic of Moldova the Provision on audit practice 1010 "Consideration of questions of the circle in case of carrying out financial records audit" for financial records audit covering the periods since January 1, 2005.

Provision on audit practice 1010 "Consideration of questions of the circle in case of carrying out financial records audit"

Introduction

1. This provision on audit practice is developed on the basis of World situation on audit practice 1010 "Consideration of questions of the circle in case of carrying out financial records audit the" (IAPS 1010 "The Consideration of Environmental Matters in the Audit of Financial Statements") accepted by the International federation of accountants (IFAC) in edition of 1999.

Purpose

2. The purpose of this provision is setting standards and recommendations for environmental issues.

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