ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of July 8, 2002 No. 68

About approval and enforcement of National audit standards, provisions on audit practice and some changes and amendments to NSA

In pursuance of Article 7 (6) the Law of the Republic of Moldova "About auditor activities" N 729-XIII of February 15, 1996 I ORDER:

1. Approve the National audit standard 260 "Informing concerning audit of authorized persons (bodies) responsible for management of the economic agent" and the Provision on audit practice 1007 of "Relation with management".

2. The Section 200-299 "Responsibility" of paragraph 25 of the National audit standard 120 "Conceptual bases of National audit standards" approved by the order of the Ministry of Finance N 62 of June 12, 2000 (Monitorul Oficial, N 91-93 of July 29, 2000) to add with the phrase of "HCA 260" informing concerning audit of authorized persons (bodies) responsible for management of the economic agent" and the Section 500-599 "Auditor Proofs" to add "HCA 505" external confirmations"".

3. Enact in the territory of the Republic of Moldova the National audit standard 260 "Informing concerning audit of authorized persons (bodies) responsible for management of the economic agent" and the Provision on audit practice 1007 "Relation with management" for financial records audit, covering the periods since January 1, 2003.

4. Changes and amendments to the National audit standard 120 "Conceptual bases of National audit standards" to enact from the date of publication in Monitorul Oficial al Republicii Moldova.

National audit standard 260 "Informing concerning audit of authorized persons (bodies) responsible for management of the economic agent"

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