of June 19, 2002 No. 86
About approval of rules of auditor activities
According to 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 "Questions of the Ministry of Finance of the Republic of Belarus", the Ministry of Finance of the Republic of Belarus decides:
1. Ceased to be valid
2. Ceased to be valid
3. Approve the enclosed rules of auditor activities "Audit of estimative values in financial accounting".
Deputy minister
I. I. Zayash
Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of June 19, 2002 No. 86
1. "Audit of estimative values in financial accounting" (further - Rules) is the purpose of rules of auditor activities determination of basic provisions on carrying out audit of the estimative values containing in accounting (financial) records of the audited face.
2. Tasks of Rules are determination:
types of estimative values in financial accounting;
audit procedures of check of estimative values in financial accounting;
actions of auditing organizations and auditors - individual entrepreneurs (further - auditing organizations) according to the analysis of results of check of estimative values.
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The document ceased to be valid since May 21, 2014 according to the Resolution of the Ministry of Finance of the Republic of Belarus of December 30, 2013 No. 93