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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

(as amended on 14-12-2022)

Based on the paragraph of third of part one of Item 5 of article 5 of the Law of the Republic of Belarus of July 12, 2013 No. 56-Z "About auditor activities", Item 10 of the Regulations on the Ministry of Finance of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1585, the Ministry of Finance of the Republic of Belarus DECIDES:

1. Approve national rules of auditor activities "Internal quality evaluation of work of auditors" (are applied).

2. Approve national rules of auditor activities "The special audit engagements and other tasks providing confidence" (are attached).

Minister

N.P.Korbut

Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of January 23, 2002 No. 8

National rules of auditor activities "Internal quality evaluation of work of auditors"

Chapter 1. General provisions

1. These national rules establish single requirements to internal regulations of auditor activities of auditing organization, the auditor performing activities as the individual entrepreneur (further - the auditor - the individual entrepreneur) according to which the auditing organization, the auditor - the individual entrepreneur performs internal quality evaluation of work of auditors when rendering auditor services, or the auditor - the individual entrepreneur of the work if he renders auditor services without employees engagement in employment contracts (further - internal quality evaluation), and also to the organization of system of internal quality evaluation in auditing organization, at the auditor - the individual entrepreneur.

2. The auditor - the individual entrepreneur performing auditor activities without employees engagement for employment contracts, requirements of these national rules are observed regarding the requirements applicable in the conditions of implementation of auditor activities by it.

3. For the purposes of these national rules the following terms and their determinations are applied:

auditor group – the head of auditor group having the competence certificate of the auditor, employees of auditing organization, the auditor – the individual entrepreneur, participating in accomplishment of the audit engagement;

audit engagements – the tasks performed by auditing organization, the auditor – the individual entrepreneur when rendering auditor services by them according to the legislation on auditor activities;

the diagnostic report – the document prepared by the expert in internal assessment by results of carrying out diagnostic assessment of system of internal quality evaluation;

diagnostic assessment of system of internal quality evaluation – set of the techniques and procedures which are carried out by the expert in internal assessment for the purpose of assessment by organized auditing organization, the auditor – the individual entrepreneur of system of internal quality evaluation and efficiency of its functioning;

the document confirming the carried-out assessment of system of internal quality evaluation with the international network of auditing organizations – the document containing result of assessment by organized auditing organization of system of the internal quality evaluation and efficiency of its functioning which is carried out within the international network of auditing organizations which includes this auditing organization;

internal inspection – the procedures intended for receipt of reasonable confidence that the specific procedures of internal assessment established by auditing organization, the auditor – the individual entrepreneur concerning accomplishment of the audit engagement, are urgent, sufficient and function effectively;

person performing internal quality evaluation of accomplishment of the audit engagement, – the expert in internal assessment, the employee of auditing organization, the auditor – the individual entrepreneur, not being part of auditor group, the person involved by auditing organization on contractual basis according to the legislation within the international network of auditing organizations which includes this auditing organization, performing assessment of justification of the conclusions drawn by auditor group the made decisions and the created auditor opinion in audit opinion, and also assessment of other resulting documents prepared by results of accomplishment of the audit engagement;

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