of September 25, 2002 No. 133
About approval of national rules of auditor activities "Other information in the documents containing the checked accounting and (or) financial reporting"
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:
Approve national rules of auditor activities "Other information in the documents containing the checked accounting and (or) financial reporting" (are applied).
Minister
N.P.Korbut
Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of September 25, 2002 No. 133
1. These rules determine actions of auditing organizations, the auditors performing activities as individual entrepreneurs (further - auditing organization), concerning the other information included in the document containing accounting (financial) records which audit is booked by auditing organization (further - the checked accounting and (or) financial reporting).
2. These national rules determine:
actions of auditing organization concerning other information in the documents containing the checked accounting and (or) financial reporting;
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