of October 26, 2004 No. 62
About approval of the examination program for assignment of qualification of the independent auditor for audit of business entities (general audit)
Based on Art. 7 (5) the Law N 729-XIII of February 15, 1996 on auditor activities (Monitorul Oficial al Republicii Moldova), 1996, N 20-21, Art. 214), with subsequent changes and amendments, and Item 20 of the Provision of Certifying commission on assignment of qualification of the independent auditor under the Ministry of Finance of the Republic of Moldova (2004, N 138-146, Art. 279) I ORDER to Monitorul Oficial al Republicii Moldova:
1. Approve the examination program for assignment of qualification of the independent auditor for audit of business entities (general audit).
2. This order becomes effective co of day of publication in Monitorul Oficial al Republicii Moldova.
3. Declare invalid the order of the Minister of Finance N 62 of June 21, 2002.
Minister of Finance
to the order of the Minister of Finance No. 62 of October 26, 2004
The subject N 1 Conceptual and legislative and normative bases of audit and the accompanying services.
1. General characteristic of conceptual bases of NSA.
2. Main objective of financial records audit. Concept of sufficient confidence.
3. Legislative and the regulations regulating auditor activities in the Republic of Moldova.
4. Types and the characteristic of the accompanying services.
Subject N 2 Quality Control of Auditor Works.
1. Need and the purposes of quality control within auditing organization - general characteristic.
2. Policy and control procedures of quality regarding professional requirements.
3. Policy and control procedures of quality regarding skills and competence.
4. Policy and control procedures of quality regarding appointment (job sharing).
5. Policy and control procedures of quality regarding delegation and consultations.
6. Policy and control procedures of quality regarding approval and customer retention.
7. Policy and control procedures of quality regarding monitoring.
8. Control procedures of quality when carrying out individual audit.
Subject N 3 Activities of the Auditor for the Conclusion of the Auditor Agreement.
1. Approval of the new client.
2. Establishment of conditions of auditor agreements.
3. Features of planning and conclusion of initial agreements.
4. Deception and mistake.
5. Relations with management of business entity.
Subject N 4 Audit Planning Process.
1. Knowledge of business of the client.
2. Risks assessment and understanding of internal control system.
3. Provisional estimate of materiality and risks.
4. Development of the general plan and program of audit.
Subject N 5 Development of the Program of Audit.
1. High-quality aspects of financial statements, purposes of audit and audit procedures.
2. Types of audit procedures, combination of procedures in the course of audit.
3. Procedures of interbank confirmations.
4. Taking into account of requirements legislative and regulations when carrying out audit.
Subject N 6 Assessment of Internal Control.
1. Internal control system and its components.
2. Restrictions peculiar to internal control.
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