RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

On June 30, 2011 No. 52

About modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus concerning auditor activities

Based on article 22 of the Law of the Republic of Belarus of November 8, 1994 "About auditor activities" in edition of the Law of the Republic of Belarus of December 18, 2002 the Ministry of Finance of the Republic of Belarus DECIDES:

1. Bring in the rules of auditor activities "Audit opinion according to the special audit engagement" approved by the resolution of the Ministry of Finance of the Republic of Belarus of January 23, 2002 No. 8 "About approval of Rules of auditor activities" (The national register of legal acts of the Republic of Belarus, 2002, No. 22, 8/7750; 2010, No. 40, 8/21880; No. 147, 8/22441; No. 312, 8/23085), following changes and amendments:

" (audit opinion according to the book of accounting of the income and expenses of the organizations and individual entrepreneurs applying simplified taxation system)" to exclude from paragraph two of Item 2 of the word;

the fourth Item 3 to add the paragraph with words ", and also on audit of revenues yielded books of accounting and expenses of the organizations and individual entrepreneurs applying simplified taxation system (further - the book of accounting of the income and expenses)";

in Item 5 part two:

the fourth and fifth to exclude paragraphs;

the sixth or ninth to consider paragraphs respectively paragraphs the fourth or seventh;

state Item 7 in the following edition:

"7. By results of accomplishment of the special audit engagement the auditing organization shall prepare audit opinion and written information on the questions checked during audit.

The audit opinion according to the special audit engagement depending on subject of task can:

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