of January 23, 2002 No. 8
About approval of national rules of auditor activities
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 "Internal quality evaluation of work of auditors" (are applied).
2. Approve national rules of auditor activities "The special audit engagements and other tasks providing confidence" (are attached).
Minister
N.P.Korbut
Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of January 23, 2002 No. 8
1. These national rules establish single requirements to internal regulations of auditor activities of auditing organization, the auditor performing activities as the individual entrepreneur (further - the auditor - the individual entrepreneur) according to which the auditing organization, the auditor - the individual entrepreneur performs internal quality evaluation of work of auditors when rendering auditor services, or the auditor - the individual entrepreneur of the work if he renders auditor services without employees engagement in employment contracts (further - internal quality evaluation), and also to the organization of system of internal quality evaluation in auditing organization, at the auditor - the individual entrepreneur.
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