ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of April 24, 2013 No. 61

About approval of changes and amendments to the Order of the Ministry of Finance of the Republic of Moldova of November 22, 2010 No. 149

In pursuance of Item a provisions) parts (3) article 27 of the Law No. 61-XVI of March 16, 2007 on auditor activities (переопубликован in the Official monitor of the Republic of Moldova, 2012, 230) I ORDER to Art. No. 72-75,:

Approve changes and additions which are made to Methodical instructions about procedure for insurance of audit risk (The official monitor of the Republic of Moldova, 2010, Art. No. 231-234, 860), according to appendix.

Appendix

to the Order of the Ministry of Finance of the Republic of Moldova of April 24, 2013 No. 61

Changes and additions which are made to Methodical instructions about procedure for insurance of audit risk

The methodical instructions about procedure for insurance of audit risk approved by the Order of the Minister of Finance No. 149 of November 22, 2010 (The official monitor of the Republic of Moldova, 2010, with Art. No. 231-234, 860), change and supplemented as follows:

1. In Item 5 and Item 9 of the word of "audit risk" shall be replaced with words "the professional civil responsibility".

2. Add Item 8 with the words "or activities for financial records audit" at the end.

3. Add Item 20 with syntagma at the end "in case subject of insurance of audit risk is the auditing contract".

4. In Item 24 the word "income" shall be replaced with words "other income from operating activiies".

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