of September 28, 2004 No. 142
About approval of national rules of auditor activities "Assessment of environmental issues in case of audit of the accounting and (or) financial reporting"
Based on the paragraph of third No. 56-Z "About auditor activities" the Ministry of Finance of the Republic of Belarus DECIDES: parts one of Item 5 of article 5 of the Law of the Republic of Belarus of July 12, 2013
1. Approve national rules of auditor activities "Assessment of environmental issues in case of audit of the accounting and (or) financial reporting" (are applied).
2. Ceased to be valid according to the Resolution of the Ministry of Finance of the Republic of Belarus of 29.09.2025 No. 98
3. Ceased to be valid.
Minister
N.P.Korbut
Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of September 28, 2004 No. 142
1. These national rules determine operations procedure of auditing organization, the auditor performing activities as the individual entrepreneur (further – auditing organization) during audit of the accounting and (or) financial reporting of the audited face (further – audit) by identification of the environmental issues important for the audited faces, and impact assessment of these questions on reliability of their accounting and (or) financial reporting.
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