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RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of June 28, 2013 No. 49

About introduction of amendments to the resolution of the Ministry of Finance of the Republic of Belarus of July 9, 2001 No. 77

Based on paragraph two 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. Bring in the resolution of the Ministry of Finance of the Republic of Belarus of July 9, 2001 No. 77 "About approval of Rules of auditor activities" (The national register of legal acts of the Republic of Belarus, 2001, No. 77, 8/6422; 2007, No. 250, 8/17207) following changes:

1.1. in Item 2 of the word "Auditor Selection" shall be replaced with words "Selective method and other methods of testing in audit";

1.2. the rules of auditor activities "Auditor selection" approved by this resolution to be reworded as follows (are attached).

2. This resolution becomes effective after its official publication.

First Deputy Minister

V. V. Amarin

 

Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of July 9, 2001 No. 77

(in edition of the resolution of the Ministry of Finance of the Republic of Belarus of June 28, 2013 No. 49)

Rules of auditor activities "Selective method and other methods of testing in audit"

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