of December 11, 2017 No. 47
About modification and amendments in some Resolutions of the Ministry of Finance of the Republic of Belarus concerning auditor activities
Based on the paragraph of third "About auditor activities" the Ministry of Finance of the Republic of Belarus DECIDES: parts six of article 5 of the Law of the Republic of Belarus of July 12, 2013
1. Make changes and additions to the following resolutions of the Ministry of Finance of the Republic of Belarus:
1.1. in Item 41 of the national rules of auditor activities "Audit opinion according to accounting (financial) records" approved by the resolution of the Ministry of Finance of the Republic of Belarus of June 28, 2017 No. 18 (The national legal Internet portal of the Republic of Belarus, 22.07. 2017, 8/32241), the words "in Item 40" shall be replaced with words "in Item 39";
1.2. in the national rules of auditor activities "Purposes and general auditing principles of accounting (financial) records" approved by the resolution of the Ministry of Finance of the Republic of Belarus of October 26, 2000 No. 114 "About approval of regulatory legal acts" (The national register of legal acts of the Republic of Belarus, 2000, No. 114, 8/4360; 2011, No. 86, 8/23930; National legal Internet portal of the Republic of Belarus, 05.04. 2014, 8/28491; 06:06. 2015, 8/29962):
to state part one of Item 5 in the following edition:
"5. The opinion of auditing organization is expressed concerning whether the accounting (financial) records authentically reflect financial position of the audited face in all essential aspects on reporting date, and also financial results of its activities and change of its financial position, including cash flow, in the year which ended for this date according to applicable basis of creation and submission of accounting (financial) records.";
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