ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of October 6, 2006 No. 71

About approval and enforcement of the Provision on audit practice

In pursuance of Article 7 (5) the Law of the Republic of Moldova "About auditor activities" I ORDER to N729-XIII of February 15, 1996:

1. Approve the Provision on Audit Practice (PAP) 1004 "Relations between the bodies regulating banking activity and external auditors".

2. Enact in the territory of the Republic of Moldova PPAP 1004 "Relations between the bodies regulating banking activity, and external auditors" for financial records audit, covering the periods since January 1, 2007.

The Provision on Audit Practice (PAP) 1004 "Relations between the bodies regulating banking activity and external auditors"

Introduction

1. This Provision on audit practice is developed on the basis of World situation on audit practice 1004 "Relations between the bodies regulating banking activity, and external auditors" (IAPS 1004 "The relationship between bank supervisors and external auditors"), accepted by the International federation of accountants (IFAC), in the editorial office 2001 years.

Purpose

2. The purpose of this provision consists in provision of information and recommendations of procedure by which the relations between external auditors of bank and regulating authorities can be expressed in mutual advantage.

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