RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of March 28, 2003 No. 45

About approval of national rules of auditor activities "Going concern assumption of the audited face"

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 "Going concern assumption of the audited face" (are applied).

2. Ceased to be valid according to the Resolution of the Ministry of Finance of the Republic of Belarus of 17.02.2012 No. 11

3. Bring in the rule of auditor activities "Purposes and general auditing principles of accounting (financial) records" approved by the resolution of the Ministry of Finance of the Republic of Belarus of October 26, 2000 No. 114 (The national register of legal acts of the Republic of Belarus, 2000, No. 114, 8/4360), the following changes:

in paragraph five of Item 2 of the word "the checked subject of business activity * (further - the subject)" shall be replaced with words "the checked organizations, their separate divisions, individual entrepreneurs (further - the audited face)";

to exclude the interlinear note to Item 2;

in the text of the rule of the word "subject", "checked subject", "audited subject" shall be replaced with words "the audited face" in the corresponding case;

state Item 5 in the following edition:

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