RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of March 11, 2002 No. 35

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 of "The statement of the management of the audited face" (are applied).

2. Approve national rules of auditor activities "Audit of transactions with the related parties" (are applied).

Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of March 11, 2002 No. 35

National rules of auditor activities of "The statement of the management of the audited face"

Chapter 1. General provisions

1. These national rules establish single requirements to the auditing organizations, auditors performing activities as individual entrepreneurs (further – auditing organization) concerning obtaining and use of statements of the management of the audited face and persons given the leading authority (further, unless otherwise specified, – management of the audited face), during audit of the accounting and (or) financial reporting of the audited face (further – audit).

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