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of August 4, 2000 No. 81

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 "Audit planning" (are applied).

2. Approve national rules of auditor activities "Audit documentation" (are applied).



Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of April 4, 2000 No. 81

National rules of auditor activities "Audit planning"

Chapter 1. General provisions

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 applied:

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;

audit scope – set of audit procedures which are necessary for goal achievement of audit under certain circumstances of its carrying out;

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.

Chapter 2. Main requirements to audit planning

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 of the plan during audit;

implementation of management and control;

documentation of the actions connected with creation and changes of 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. As a rule, discussions require questions of general strategy of audit and terms of its carrying out. At the same time 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 as a result of excessive predictability of audit procedures in case of discussion with the audited face of their nature and terms the probability of decrease in efficiency of audit appears.

Chapter 3. Operations procedure on preliminary planning and development of strategy of audit

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 its amount, terms of 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;


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