of November 8, 1994 No. 3373-XII
About auditor activities
This Law determines the legal basis of implementation of auditor activities in the territory of the Republic of Belarus, establishes the rights and obligations of auditing organizations and auditors, and also governs the relations arising in the course of state regulation of auditor activities.
Auditor activities - business activity on independent check (audit) of financial accounting and accounting (financial) records and other documents of the organizations, their separate divisions, economic groups, banking groups, bank holdings, particular partnerships (agreement parties about joint activities), individual entrepreneurs (daleeaudiruyemy persons), and if necessary and (or) on check of their activities which shall be reflected in accounting (financial) records, for the purpose of expression of opinion on reliability of accounting (financial) records and compliance of committed financial (economic) transactions to the legislation.
For the purposes of this Law:
terms "banking group" and "bank holding" have the values determined respectively by paragraphs to the second and third part one of article 35 of the Bank code of the Republic of Belarus;
reliability of accounting (financial) records is understood as degree of accuracy of data of accounting (financial) records which allows the user of accounting (financial) records to draw based on its data the correct conclusions about results of economic activity, financial and property status of the audited faces and to make the reasoned decisions which are based on these conclusions;
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The document ceased to be valid since January 1, 2014 according to article 26 of the Law of the Republic of Belarus of July 12, 2013 No. 56-Z "About auditor activities"