Appendix №. 3

to the Order of the Ministry of Finance of the Russian Federation of November 9, 2016 No. 207n

International standard of audit 230 "Auditor documentation"

The international standard of audit of MCA 230 "Auditor documentation" should be considered together with MCA 200 "Main objectives of the independent auditor and carrying out audit according to International standards of audit".

Introduction

Scope of this standard

1. This International Standard of Audit (ISA) establishes the auditor's obligations on preparation of auditor documentation when carrying out financial records audit. Other MSA which contain these or those requirements and recommendations about documentation questions are listed in Appendix. These specific requirements for creation of documentation containing in other MSA do not impose any restrictions for application of this standard. By the laws or regulations additional requirements to documentation can be established.

Nature and purpose of auditor documentation

2. The auditor documentation meeting the requirements of this standard and specific requirements to documentation containing in other applicable MSA provides:

(a) the proofs proving the conclusion drawn by the auditor about achievement of main objectives of the auditor <1>;

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<1> MCA 200 "Main objectives of the independent auditor and carrying out audit according to International standards of audit", Item 11.

(b) proofs that audit was planned and carried out according to International standards of audit by both applicable legislative and normative requirements.

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