ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of January 9, 2019 No. 2n

About enforcement of International standards of audit in the territory of the Russian Federation and about recognition voided some Orders of the Ministry of Finance of the Russian Federation

According to Regulations on recognition of international standards of audit subject to application in the territory of the Russian Federation, the approved order of the Government of the Russian Federation of June 11, 2015 No. 576 (The Russian Federation Code, 2015, No. 25, Art. 3659; 2017, to No. 32, of the Art. 5084), I order:

1. Enact in the territory of the Russian Federation:

1) the International standard of quality control 1 "Quality control in the auditing organizations booking audit and survey verifications of the financial reporting, and also performing the other tasks providing confidence, and tasks on rendering the accompanying services" (appendix No. 1);

2) International standard of audit 200 "Main objectives of the independent auditor and carrying out audit according to international standards of audit" (appendix No. 2);

3) International standard of audit 210 "Approval of conditions of audit engagements" (appendix No. 3);

4) International standard of audit 220 "Quality control in case of carrying out financial records audit" (appendix No. 4);

5) International standard of audit 230 "Auditor documentation" (appendix No. 5);

6) the International standard of audit 240 "The auditor's obligations concerning unfair actions when carrying out financial records audit" (appendix No. 6);

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