of December 12, 2019 No. 72
About change of resolutions of the Ministry of Finance of the Republic of Belarus
Based on the paragraph of third of part one of Item 5 of article 5 of the Law of the Republic of Belarus of July 12, 2013 No. 56-Z "About auditor activities", Item 10 of the Regulations on the Ministry of Finance of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1585, the Ministry of Finance of the Republic of Belarus DECIDES:
1. Make changes to the following resolutions of the Ministry of Finance of the Republic of Belarus:
1.1. in the resolution of the Ministry of Finance of the Republic of Belarus of August 4, 2000 No. 81 "About approval of regulatory legal acts":
state the name in the following edition:
"About approval of national rules of auditor activities";
to state preamble, Items 1 and 2 in the following edition:
"Based on the paragraph of third of part one of Item 5 of article 5 of the Law of the Republic of Belarus of July 12, 2013 No. 56-Z "About auditor activities", Item 10 of the Regulations on the Ministry of Finance of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1585, the Ministry of Finance of the Republic of Belarus DECIDES:
1. Approve national rules of auditor activities "Audit planning" (are applied).
2. Approve national rules of auditor activities "Audit documentation" (are applied).";
in the national rules of auditor activities "Audit planning" approved by this resolution:
in Item 1 of the word "Rules" and "accounting (financial)" to replace respectively with the words "national rules" and "accounting and (or) financial";
in Item 2 "Governed" shall be replaced with words the word "national rules";
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