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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 and modification and amendments in some Resolutions of the Ministry of Finance of the Republic of Belarus

(The last edition from 28-04-2015)

According to 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 the enclosed national rules of auditor activities "Accounting of environmental issues in case of audit of accounting (financial) records".

2. Bring in the rule of auditor activities the "Audit planning" approved by the resolution of the Ministry of Finance of the Republic of Belarus of August 4, 2000 No. 81 (The national register of legal acts of the Republic of Belarus, 2000, No. 83, 8/3932; 2003, No. 25, 8/9142), following changes and amendments:

to add Item 1 after the words "on audit planning" with words of "(audit inspection)";

state appendix 3 in the following edition:

"Appendix 3 to the rule of auditor activities "Audit planning"

The list of the questions which are subject to check during statutory audit

1. Verification of constituent documents:

compliance of constituent documents of the audited face to the legislation;

availability of state registration of the audited face, entering into the State register of payers (other obliged persons), compliance of legal address specified in constituent documents, timeliness of modification of constituent documents;

compliance to the performed activities to the types of economic activity provided by constituent documents, availability of licenses, their renewal.

2. Check of compliance of system of financial accounting and the reporting of the audited face to requirements of the legislation for financial accounting and the reporting:

structure and content of forms of accounting records, comparability (identity) of its indicators;

correctness of forming of the summary (consolidated) reporting.

3. Compliance of the accepted accounting policy to the legislation, the sizes and conditions of organization activity, accomplishment of its provisions the audited face.

4. Check of accounting of non-current assets.

Check of fixed assets:

availability of fixed assets, their use in business activity;

assessment of fixed assets, depreciation;

registration of materials of inventory count of fixed assets and reflection of results of inventory count in accounting;

recognition of costs for capital repairs, maintenance of fixed assets in working order, upgrade, maintenance;

recognition of the equipment requiring installation;

recognition of transactions of receipt, internal transfer and fixed asset retirement.

Check of accounting of profitable investments in material values.

Check of accounting of intangible assets (NMA):

registration of materials of inventory count of NMA and reflection of results of inventory count in accounting;

recognition of transactions of receipt, write-off and disposal of NMA.

Check of accounting of investments in non-current assets, including:

availability of allowing documents for construction in progress;

construction in progress value assessment.

5. Check of accounting of production supplies:

registration of materials of inventory count of production supplies and reflection of results of inventory count in accounting;

cost determination and write-off on distribution costs of the spent inventory stocks;

procedure for write-off of variations of actual expenses on acquisition of material values from their book price.

6. Verification of the cost accounting of the organization:

reflection of transactions on costly accounts of financial accounting;

determination of the cost made, shipped and goods sold;

work in progress recognition;

recognition of reserves;

recognition of operating expenses;

recognition of non-operating expenses.

7. Check of accounting of finished goods, goods, the performed works, the rendered services.

8. Check of accounting of proceeds from sales of products (goods, works, services), operating and non-operating incomes.

9. Check of accounting of the income and deferred expenses.

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