RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of March 29, 2013 No. 19

About modification of the resolution of the Ministry of Finance of the Republic of Belarus of August 4, 2000 No. 81

Based on the paragraph of third of part one of 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, 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 "Questions of the Ministry of Finance of the Republic of Belarus", the Ministry of Finance of the Republic of Belarus DECIDES:

1. Appendix to the rules of auditor activities "Audit planning" approved by the resolution of the Ministry of Finance of the Republic of Belarus of August 4, 2000 No. 81 "About approval of regulatory legal acts" (The national register of legal acts of the Republic of Belarus, 2000, No. 83, 8/3932; 2008, No. 94, 8/18547) to state in the following edition:

"Appendix

to rules of auditor activities "Audit planning"

The list of the questions which are subject to check during statutory audit of annual accounting (financial) accounts

1. Audit of general questions:

1.1. audit of documents of title:

certificates on state registration;

constituent documents;

regulations on branches, representations, other separate divisions;

special permissions (licenses) for the right of implementation of the licensed types of activity;

1.2. audit of accounting policy:

compliance accepted to the requirements of the legislation of the Republic of Belarus audited by the face of accounting policies;

completeness of disclosure in accounting policy of the audited face of the chosen methods of conducting financial accounting and the tax matters;

the analysis of the applied methods of conducting financial accounting;

1.3. audit of the organization of financial accounting and internal control:

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