ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of October 26, 2004 No. 62

About approval of the examination program for assignment of qualification of the independent auditor for audit of business entities (general audit)

Based on Art. 7 (5) the Law N 729-XIII of February 15, 1996 on auditor activities (Monitorul Oficial al Republicii Moldova), 1996, N 20-21, Art. 214), with subsequent changes and amendments, and Item 20 of the Provision of Certifying commission on assignment of qualification of the independent auditor under the Ministry of Finance of the Republic of Moldova (2004, N 138-146, Art. 279) I ORDER to Monitorul Oficial al Republicii Moldova:

1. Approve the examination program for assignment of qualification of the independent auditor for audit of business entities (general audit).

2. This order becomes effective co of day of publication in Monitorul Oficial al Republicii Moldova.

3. Declare invalid the order of the Minister of Finance N 62 of June 21, 2002.

Appendix

to the order of the Minister of Finance No. 62 of October 26, 2004

EXAMINATION PROGRAM FOR ASSIGNMENT OF QUALIFICATION OF THE INDEPENDENT AUDITOR FOR AUDIT OF BUSINESS ENTITIES (GENERAL AUDIT)

SECTION I. AUDIT

The subject N 1 Conceptual and legislative and normative bases of audit and the accompanying services.

1. General characteristic of conceptual bases of NSA.

2. Main objective of financial records audit. Concept of sufficient confidence.

3. Legislative and the regulations regulating auditor activities in the Republic of Moldova.

4. Types and the characteristic of the accompanying services.

Subject N 2 Quality Control of Auditor Works.

1. Need and the purposes of quality control within auditing organization - general characteristic.

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