of April 28, 2015 No. 23
About modification and amendments in some Resolutions of the Ministry of Finance of the Republic of Belarus concerning auditor activities
Based on the paragraph of third "About auditor activities" the Ministry of Finance of the Republic of Belarus DECIDES: parts six of article 5 of the Law of the Republic of Belarus of July 12, 2013
1. Make changes and additions to the following resolutions of the Ministry of Finance of the Republic of Belarus:
1.1. in paragraph five of part two of Item 12 of the national rules of auditor activities "Audit documentation" 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), the word "conclusions" shall be replaced with words "opinions in audit opinion";
1.2. in the national rules of auditor activities "Purposes and general auditing principles of accounting (financial) records" approved by the resolution of the Ministry of Finance of the Republic of Belarus of October 26, 2000 No. 114 "About approval of regulatory legal acts" (The national register of legal acts of the Republic of Belarus, 2000, No. 114, 8/4360; 2011, No. 86, 8/23930; National legal Internet portal of the Republic of Belarus, 05.04. 2014, 8/28491):
in Item 24 part two the word "conclusion" shall be replaced with words "opinion in audit opinion";
in Item 26 of the word "2010, No. 40, 8/21880" and "conclusions" to replace respectively with words "The national legal Internet portal of the Republic of Belarus, 31.01.2015, 8/29531" and "opinions in audit opinion";
in Item 31 of the word of "conditionally positive opinion" shall be replaced with words "auditor opinion with clause";
in Item 56 part two the word "conclusions" shall be replaced with words "opinions in audit opinion";
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