RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of July 9, 2001 No. 77

About approval of national rules of auditor activities "Selective method and other methods of testing in audit"

Based on the paragraph of third of part one of Item 5 of article 5 of the Law of the Republic of Belarus of July 12, 2013 No. 56-Z "About auditor activities", 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, the Ministry of Finance of the Republic of Belarus DECIDES:

1. Ceased to be valid

2. Approve national rules of auditor activities "The selective method and other methods of testing in audit" (are applied).

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

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

Chapter 1. General provisions

1. These national rules determine single requirements to the auditing organizations, auditors performing activities as individual entrepreneurs (further – auditing organization), in case of application during audit of the accounting and (or) financial reporting (further – audit) selective method and other methods of testing of the elements which are subject to check for the purpose of receipt of auditor proofs.

2. For the purposes of these national rules the following terms and their determinations are applied:

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