of October 18, 2019 No. 137
About approval of changes to the Order of the Minister of Finance No. 149/2010
Based on Item and) parts (2) article 35 of the Law on financial records audit No. 271/2017 (Official monitor of the Republic of Moldova, 2018, No. 7-17, Art. 48)
I ORDER:
1. Approve changes to the Order of the Minister of Finance No. 149/2010 "About approval of Methodical instructions about procedure for insurance of audit risk", according to appendix.
2. This order becomes effective from the date of publication in the Official monitor of the Republic of Moldova.
Minister of Finance
Natalya Gavrilitsa
Appendix
to the Order of the Minister of Finance of the Republic of Moldova of October 18, 2019 No. 137
In the Order of the Minister of Finance No. 149/2010 "About approval of Methodical instructions about procedure for insurance of audit risk" (The official monitor of the Republic of Moldova, 2010, No. 231-234, of the Art. 860) to make the following changes:
1. In acceptance formula the text "Item and) parts (3) article 27 of the Law No. 61-XVI of March 16, 2007 on auditor activities (The official monitor of the Republic of Moldova, 2007, Art. No. 117-126, 530), with subsequent changes and amendments" to replace with the text "Item and) parts (2) article 35 of the Law on financial records audit No. 271/2017 (The official monitor of the Republic of Moldova, 2018, No. 7-17, the Art. 48)".
2. In Methodical instructions about procedure for insurance of audit risk:
1) in all text:
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