Appendix No. 47

to the Order of the Ministry of Finance of the Russian Federation of January 9, 2019 No. 2n

The international standard of the accompanying services 4400 (before MSA 920) "Tasks on accomplishment of the approved procedures concerning financial information"

The International Standard of the Accompanying Services (ISAS) 4400 "Tasks on accomplishment of the approved procedures concerning financial information" should be considered together with the Preface to the Collection of International standards of quality control, audit and survey checks, the other tasks providing confidence, and tasks on rendering the accompanying services.

Introduction

1. The purpose of this The International Standard of the Accompanying Services (ISAS) is establishment of standards and provision of instructions of rather professional obligations of the auditor <1> in case of task performance connected with holding the approved procedures in relation to financial information and also concerning form and content of the report which the auditor provides in connection with such tasks.

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<1> The term "auditor" is used in all official documents of Council for international standards of audit and the tasks providing confidence both concerning tasks on audit, and concerning survey checks, the other tasks providing confidence, and the accompanying services which the auditor can render. However such use of the term does not mean that the person performing survey check or rendering services in ensuring confidence or the accompanying services shall book financial records audit of the organization.

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