of June 14, 2012 No. 64
About acceptance and publication of audit standards and the Code of ethics
In pursuance of provisions of the Law No. 61-XVI of March 16, 2007 on auditor activities (The official monitor of the Republic of Moldova, 2007, No. 117-126, of the Art. 530), with subsequent changes and amendments, and the Orders of the Government No. 180 of March 23, 2012 "About application of Audit standards and the Code of ethics in the territory of the Republic of Moldova" (The official monitor of the Republic of Moldova, 2012, 210) I ORDER to No. 60-62, of the Art.:
1. Accept based on the Agreement on the right of reproduction of Audit standards and the Code of ethics in the Republic of Moldova signed by the Ministry of Finance on April 2, 2012 and Council for international standards of audit and guarantee of reliability of the International federation of the accountants on April 4, 2012, application in the territory of the Republic of Moldova for financial records audit including the periods since January 1, 2012, publication in Special release of the Official monitor of the Republic of Moldova and placement on the official page of the Ministry of Finance in the Internet:
1) International Standard of Quality Control (ISQC):
MSKK 1 Quality control in the firms auditing and the overview of the financial reporting, other agreements on expression of confidence and to the accompanying services
2) International Standards of Audit (ISA):
MCA 200 Common goals of the independent auditor and carrying out audit according to International standards of audit
MCA 210 Agreement negotiation on audit
MCA 220 Quality control of financial records audit
MCA 230 Auditor documentation
MSA 240 Obligations of the auditor concerning fraud when carrying out financial records audit
MCA 250 Accounting of the legislation and regulations during financial records audit
MCA 260 Exchange of information with persons given the leading authority
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