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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of October 8, 2022 No. 1123

About modification of the Procedure for conducting inspection by the Public auditing service, its interregional territorial authorities

The Cabinet of Ministers of Ukraine decides:

Bring in the Procedure for conducting inspection by the Public auditing service, its interregional territorial authorities approved by the resolution of the Cabinet of Ministers of Ukraine of April 20, 2006 No. 550 (The Official Bulletin of Ukraine, 2006, No. 16, Art. 1206; 2013, No. 61, Art. 2190; 2016, No. 100, the Art. 3261), changes which are applied.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of October 8, 2022 No. 1123

Changes which are made to the Procedure for conducting inspection by the Public auditing service, its interregional territorial authorities

1. In Item 3:

The second the word "notes" to exclude 1) in the paragraph, and to replace the word "on" with the word "to";

Paragraphs the fourth and fifth to replace 2) with paragraphs of the following content:

"appendices to the act of audit - the documents containing information on financial and economic activities of object of control, other documents and information confirming contents of the act of audit;

counter reconciliation - method of documentary and actual confirmation at object of counter reconciliation of type, amount and quality of transactions and calculations for clarification of their reality and completeness of recognition of object of control;

audit materials - the act of audit with appendices to the act of audit and other documents received by results of carrying out or realization of results of audit;

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