RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of August 4, 2000 No. 81

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 "Audit planning" (are applied).

2. Approve national rules of auditor activities "Audit documentation" (are applied).

Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of April 4, 2000 No. 81

National rules of auditor activities "Audit planning"

Chapter 1. General provisions

1. These national rules establish single requirements to actions of auditing organizations, the auditors performing activities as individual entrepreneurs (further – auditing organization) on planning of audit of the accounting and (or) financial reporting of the audited face (further – audit), and also to documentary registration of general strategy and the plan of audit.

2. For the purposes of these national rules the following terms and their determinations are applied:

general strategy of audit – documentary drawn up main decisions of auditing organization on expected audit scope, time frames of its carrying out and the main areas of work;

audit scope – set of audit procedures which are necessary for goal achievement of audit under certain circumstances of its carrying out;

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info