of September 29, 2025 No. 98
About approval of national rules of auditor activities
Based on paragraphs of the third and seventh No. 56-Z "About auditor activities" the Ministry of Finance of the Republic of Belarus DECIDES: parts one of Item 5 of article 5 of the Law of the Republic of Belarus of July 12, 2013
1. Approve:
1.1. national rules of auditor activities "Audit planning" (are attached);
1.2. national rules of auditor activities "Audit documentation" (are attached);
1.3. national rules of auditor activities "Purposes and general auditing principles of the accounting and (or) financial reporting" (are attached);
1.4. national rules of auditor activities "Auditor proofs" (are attached);
1.5. national rules of auditor activities "Internal quality evaluation of work of auditors" (are attached);
1.6. national rules of auditor activities "The special audit engagements and other tasks providing confidence" (are attached);
1.7. national rules of auditor activities "Going concern assumption of the audited face" (are attached);
2. Recognize invalid resolutions of the Ministry of Finance of the Republic of Belarus according to the list according to appendix.
3. This resolution becomes effective after its official publication.
Minister
Yu.M.Seliverstov
to the Resolution of the Ministry of Finance of the Republic of Belarus of September 29, 2025 No. 98
List of invalid resolutions of the Ministry of Finance of the Republic of Belarus
1. The resolution of the Ministry of Finance of the Republic of Belarus of August 4, 2000 No. 81 "About approval of national rules of auditor activities".
2. The resolution of the Ministry of Finance of the Republic of Belarus of October 26, 2000 No. 114 "About approval of national rules of auditor activities".
3. The resolution of the Ministry of Finance of the Republic of Belarus of January 23, 2002 No. 8 "About approval of national rules of auditor activities".
4. Items 1 and 4 of the resolution of the Ministry of Finance of the Republic of Belarus of February 5, 2003 No. 14 "About modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus".
5. The resolution of the Ministry of Finance of the Republic of Belarus of March 28, 2003 No. 45 "About approval of national rules of auditor activities "Going concern assumption of the audited face".
6. Item 3 of the resolution of the Ministry of Finance of the Republic of Belarus of June 24, 2003 No. 100 "About approval of national rules of auditor activities "Reflection in audit opinion of the events which took place after reporting date".
7. Item 3 of the resolution of the Ministry of Finance of the Republic of Belarus of September 17, 2003 No. 128 "About approval of national rules of auditor activities, introduction-ism of neniye in some resolutions of the Ministry of Finance of the Republic of Belarus and recognition No. 59 which voided resolutions of the Ministry of Finance of the Republic of Belarus of May 28, 2001".
8. The resolution of the Ministry of Finance of the Republic of Belarus of June 16, 2004 No. 93 "About modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus concerning auditor activities".
9. Item 2 of the resolution of the Ministry of Finance of the Republic of Belarus of September 28, 2004 No. 142 "About approval of national rules of auditor activities "Assessment of environmental issues in case of audit of the accounting and (or) financial reporting".
10. The resolution of the Ministry of Finance of the Republic of Belarus of December 30, 2004 No. 189 "About modification and amendments in the resolution of the Ministry of Finance of the Republic of Belarus of January 23, 2002 No. 8".
11. The resolution of the Ministry of Finance of the Republic of Belarus of June 30, 2005 No. 84 "About modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus concerning auditor activities".
12. The resolution of the Ministry of Finance of the Republic of Belarus of March 31, 2006 No. 33 "About approval of national rules of auditor activities of "Action of auditing organization in case of identification of misstatements of the accounting and (or) financial reporting and the facts of non-compliance with the legislation".
13. Items 2 and 4 of the resolution of the Ministry of Finance of the Republic of Belarus of July 4, 2007 No. 109 "About modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus concerning auditor activities".
14. Items 1, 2, 8, 15 and 23 resolutions of the Ministry of Finance of the Republic of Belarus of September 24, 2007 No. 140 "About modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus concerning auditor activities".
15. Items 1 and 2 of the resolution of the Ministry of Finance of the Republic of Belarus of March 24, 2008 No. 41 "About introduction of amendments to some resolutions of the Ministry of Finance of the Republic of Belarus concerning auditor activities".
16. The resolution of the Ministry of Finance of the Republic of Belarus of November 14, 2008 No. 167 "About modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus".
17. Items 2, the 7 and 14 resolutions of the Ministry of Finance of the Republic of Belarus of June 8, 2009 No. 72 "About entering of amendments and changes into some resolutions of the Ministry of Finance of the Republic of Belarus concerning auditor activities".
18. Items 1, the 3 and 5 resolutions of the Ministry of Finance of the Republic of Belarus of December 28, 2009 No. 153 "About modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus concerning auditor activities".
19. The resolution of the Ministry of Finance of the Republic of Belarus of May 26, 2010 No. 60 "About modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus and recognition voided some regulatory legal acts of the Ministry of Finance of the Republic of Belarus".
20. Item 6 of the resolution of the Ministry of Finance of the Republic of Belarus of December 1, 2010 No. 146 "About modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus".
21. The resolution of the Ministry of Finance of the Republic of Belarus of June 30, 2011 No. 51 "About introduction of amendments to the resolution of the Ministry of Finance of the Republic of Belarus of October 26, 2000 No. 114".
22. Item 1 of the resolution of the Ministry of Finance of the Republic of Belarus of June 30, 2011 No. 52 "About modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus concerning auditor activities".
23. Item 2 of the resolution of the Ministry of Finance of the Republic of Belarus of December 6, 2011 No. 127 "About introduction of amendments to resolutions of the Ministry of Finance of the Republic of Belarus of March 11, 2002 No. 35 and of March 31, 2006 No. 33 and recognition voided regulatory legal act and separate structural elements of regulatory legal acts of the Ministry of Finance of the Republic of Belarus concerning auditor activities".
24. The resolution of the Ministry of Finance of the Republic of Belarus of February 17, 2012 No. 11 "About introduction of amendments to the resolution of the Ministry of Finance of the Republic of Belarus of June 24, 2003 No. 100 and recognition voided separate structural elements of some regulatory legal acts of the Ministry of Finance of the Republic of Belarus concerning auditor activities".
25. The resolution of the Ministry of Finance of the Republic of Belarus of March 29, 2013 No. 19 "About modification of the resolution of the Ministry of Finance of the Republic of Belarus of August 4, 2000 No. 81".
26. Items 1, the 2 and 14 resolutions of the Ministry of Finance of the Republic of Belarus of December 10, 2013 No. 78 "About entering of amendments and changes into some resolutions of the Ministry of Finance of the Republic of Belarus concerning auditor activities".
27. Items 1 and 5 of the resolution of the Ministry of Finance of the Republic of Belarus of December 30, 2013 No. 93 "About modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus concerning auditor activities and recognition voided resolutions of the Ministry of Finance of the Republic of Belarus of June 19, 2002 No. 86 and separate structural elements of resolutions of the Ministry of Finance of the Republic of Belarus".
28. Subitems 1. 1, 1.2, 1.10 and 1.16 Items 1 of the resolution of the Ministry of Finance of the Republic of Belarus 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".
29. Subitems 1.2 and 1.6 of Item 1 of the resolution of the Ministry of Finance of the Republic of Belarus of December 11, 2017 No. 47 "About modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus concerning auditor activities".
30. Subitem 1.2 of Item 1 of the resolution of the Ministry of Finance of the Republic of Belarus of April 28, 2018 No. 26 "About modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus".
31. Item 2 of the resolution of the Ministry of Finance of the Republic of Belarus of October 18, 2019 No. 59 "About quality evaluation of work of auditing organizations, the auditors performing activities as individual entrepreneurs, auditors".
32. Subitems 1. 1, 1.2 and 1.6 Items 1 of the resolution of the Ministry of Finance of the Republic of Belarus of December 12, 2019 No. 72 "About change of resolutions of the Ministry of Finance of the Republic of Belarus".
33. Subitems 1. 1, 1.2, 1.7, 1.10 and 1.17 Items 1 of the resolution of the Ministry of Finance of the Republic of Belarus of January 14, 2021 No. 6 "About change of resolutions of the Ministry of Finance of the Republic of Belarus".
34. Subitems 1. 1, 1.2, and 1.4 Items 1 of the resolution of the Ministry of Finance of the Republic of Belarus of December 31, 2021 No. 78 "About change of resolutions of the Ministry of Finance of the Republic of Belarus".
35. Subitems 1. 1, 1.3, 1.5 and 1.6 of Item 1 of the resolution of the Ministry of Finance of the Republic of Belarus of December 14, 2022 No. 56 "About change of resolutions of the Ministry of Finance of the Republic of Belarus".
36. Subitems 1. 1, 1.2, and 1.3 Items 1 of the resolution of the Ministry of Finance of the Republic of Belarus of November 16, 2023 No. 68 "About change of resolutions of the Ministry of Finance of the Republic of Belarus".
37. Subitem 1.1 of Item 1 of the resolution of the Ministry of Finance of the Republic of Belarus of July 29, 2024 No. 43 "About change of resolutions of the Ministry of Finance of the Republic of Belarus of August 4, 2000 No. 81 and of October 18, 2019 No. 59".
Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of September 29, 2025 No. 98
1. These national rules establish single requirements to actions of auditing organizations, the auditors performing activities as individual entrepreneurs (further - auditing organization), on planning of audit of the accounting and (or) financial reporting of the audited face (further - audit), and also to documentary registration of general strategy and the plan of audit.
2. For the purposes of these national rules the following terms and their determinations are used:
general strategy of audit - documentary drawn up main decisions of auditing organization on expected audit scope, time frames of its carrying out and the main areas of work;
the plan of audit - the document constituted by auditing organization and containing the description of nature, terms and amount of audit procedures which need to be executed for receipt of sufficient and competent auditor evidences of reliability of the checked information, compliance to the legislation of the financial and economic activities made by the audited face and also decrease in audit risk to acceptable level;
audit planning - development of general strategy and creation of the detailed plan in relation to the expected nature, terms and amount of audit procedures.
3. The auditing organization shall plan the work so that audit was booked in the most effective way.
Planning of audit allows:
pay necessary attention to areas, significant for audit;
reveal and to timely solve problems which can arise during audit;
to properly organize accomplishment of the audit engagement;
distribute obligations between members of auditor group;
perform management and control of the audit course.
4. Planning process is inseparable from auditing process and includes:
preliminary planning;
development of general strategy of audit;
audit scheduling;
modification during audit of general strategy and the plan of audit;
implementation of management and control;
documentation of the actions connected with creation and changes of general strategy and the plan of audit.
5. Nature and amount of actions for planning of audit depend from:
purposes and tasks of the forthcoming audit;
the size and features of financial and economic activity of the audited face;
work experience of auditing organization, including with this audited person;
the circumstances which arose during audit.
6. For the purpose of coordination of actions of auditing organization and the audited face questions of planning can be discussed with management of the audited face and (or) other audit clients. Questions of general strategy of audit and terms of its carrying out can be subject to discussion. Responsibility for general strategy and the plan of audit is born by auditing organization. The audited face has opportunity to render assistance in proper carrying out audit.
The auditing organization shall not open to the audited face of detailed contents of the plan of audit. As a result of excessive predictability of audit procedures in case of discussion with the audited face of their nature and terms of accomplishment the probability of decrease in efficiency of audit appears.
7. Planning process begins with preparatory work on the audit engagement. To the conclusion of the agreement of rendering auditor services the auditing organization shall:
be convinced of what keeps independence in relation to the audited face and (or) the audit client and is capable to accept the audit engagement;
discuss object and the purpose of audit, and also stages of its carrying out with the customer;
obtain with the consent of the audited face information which is necessary for understanding of its financial and economic activity and exerts impact on this to its accounting and (or) financial reporting;
estimate possibility of carrying out audit at this audited person and by results of such assessment to make the decision on its carrying out or to refuse reasonably.
8. The auditing organization shall develop and documentary draw up general strategy of audit which will determine structure of auditor group with indication of her head and distribution of obligations among members of auditor group, person performing internal quality evaluation of accomplishment of the audit engagement (if necessary), audit scope, terms of its carrying out and the area of work, and also to contain instructions for development of the detailed plan of audit.
9. Development of general strategy of audit on the basis of results of preliminary planning includes:
establishment of the characteristics of the audit engagement influencing its amount (audit type; the applied bases of creation and submission of the accounting and (or) financial reporting which is subject to audit; structure of the audited face; requirements of the legislation to the performed types of activity audited by person, others);
determination of resulting and interim documents by results of audit and terms of their provision;
consideration of important factors which exert impact on the audit course. Treat such factors:
the established level (levels) of materiality;
the sites of financial accounting and the reporting revealed at stage of preliminary planning, the most subject to risk of essential misstatements;
provisional estimate of system effectiveness of internal control of the audited face;
specific features of financial and economic activity of the audited face and its accounting and (or) financial reporting.
10. In case of development of general strategy of audit are considered:
the accumulated work experience with this audited person and availability of the specialists having such experience;
nature of control facilities of the audited face;
availability of service of internal audit and possibility of use of its work;
need of use of results of work of other auditing organizations in case of carrying out audit of the accounting and (or) financial reporting including indicators of the isolated structural divisions;
possibility of use of the auditor evidence obtained during the previous audit;
influence of information systems of accounting on audit procedures, including on availability of databases;
correlation of the planned amount and terms of carrying out audit with terms of preparation of the intermediate accounting and (or) financial reporting;
possibility of communication with workers of the audited face and availability of information on activities of the audited face.
11. If necessary are determined by general strategy of audit:
employees of auditing organization and experts who will be involved in addition in carrying out audit of the sites of the reporting subject to high risk of misstatements;
audit stages at which it is the most reasonable to involve additional experts or the expert;
employees of auditing organization who will check the isolated structural divisions of the audited face, in case of their availability.
12. For audit of small business entities which is booked for row of years by the same auditor determination of general strategy of audit shall not represent the labor-consuming procedure.
The document on general strategy of audit in this case is constituted in the form of the reminder prepared on the basis of consideration of working documentation on earlier booked audits and the forthcoming audit added by results of discussion with management of the audited face and (or) other customer.
13. After determination of general strategy of audit the auditing organization shall develop and documentary draw up the plan of audit.
The plan of audit is based on general strategy of audit and begins to be created during its consideration.
14. The plan of audit shall contain:
information on nature, terms of carrying out and amount of assessment procedures of risks of essential misstatements which are observed at the initial stage of audit;
information on nature, terms of carrying out and amount of audit procedures concerning check of each essential group of transactions, account balances, disclosure of information in the accounting and (or) financial reporting;
the list of other audit procedures performed according to requirements of rules of auditor activities.
15. It is necessary to include check of questions in amount in the plan of statutory audit of the annual accounting and (or) financial reporting, there is at least provided by the list according to appendix.
16. Except directly audit the auditing organization shall plan procedures of internal quality evaluation of work of auditors. Nature, terms and amount of such procedures depend on the size and structure of the audited face, type of audit, risk level of essential misstatements, experience and qualification of the workers performing audit. During audit it is necessary to control carefully conducting check of questions with high risk of essential misstatement.
If risk of essential misstatements low, assessment procedures are planned and carried out in limited amount.
If audit is booked by one auditor, except assessment procedures it is necessary to plan discussion of the difficult or seldom found questions with other competent employees of auditing organization.
17. Planning in audit - the continuous process updated in process of accomplishment of separate Items of the plan (after performing procedures of risk assessment of essential misstatements the procedures of check planned to carrying out in essence can be specified).
If in process of receipt of information during audit adjustment of nature, terms and amount of the planned audit procedures is required, the auditing organization shall make changes to general strategy and the plan of audit.
If changes in general strategy and the plan of audit concern significant increase in amount and complexity of the applied audit procedures, terms of carrying out audit or quantitative structure of auditor group, modification of terms of the contract of rendering auditor services is allowed in coordination with the customer.
18. Documentation shall cover all planning processes of audit (determination of general strategy and scheduling of audit, introduction of changes in them and amendments).
Documentary drawn up general strategy of audit shall reflect the main decisions based on which the plan of audit was developed (total amount, terms and procedure for carrying out audit).
Documentary drawn up plan of audit shall disclose nature, terms and amount of the planned assessment procedures of risks, and also I will eat around the audit procedures of check planned on the basis of risks assessment in essence on each material class of transactions, accounts balance and disclosure of information.
In case of modification and amendments in general strategy and (or) the plan of audit it is necessary to document the reasons of such changes and amendments, and also the subsequent actions of auditing organization.
19. The document form on general strategy and the plan of audit is developed by auditing organization independently and shall be provided by internal regulations of auditor activities of auditing organization. Contents of these documents depend on approaches of auditing organization to planning and carrying out audit taking into account circumstances of each audit engagement.
When using standard forms of the plan of audit the auditing organization shall adapt them in relation to each audit engagement.
20. The amount of the procedures connected with planning when carrying out primary audit increases because the auditing organization has no work experience with this audited person.
In case of creation of general strategy and the plan of primary audit the auditing organization shall plan work on the following questions also:
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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