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RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of December 30, 2013 No. 92

About approval of national rules of auditor activities "Survey verification of the accounting and (or) financial reporting"

(as amended on 14-01-2021)

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 "Survey verification of the accounting and (or) financial reporting" (are applied).

2. This resolution becomes effective after its official publication.

First Deputy Minister

V. V. Amarin

 

Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of December 30, 2013 No. 92

National rules of auditor activities "Survey verification of the accounting and (or) financial reporting"

Chapter 1. General provisions

1. These national rules determine single requirements to the auditing organizations, auditors performing activities as individual entrepreneurs (further – auditing organization), when conducting survey verification of the accounting and (or) financial reporting of persons concerning whom according to the legislation auditor services are rendered (further – the subject of survey check).

2. Survey verification of the accounting and (or) financial reporting (further – survey check) – auditor service by results of which the auditing organization on the basis of the carried-out survey procedures which are not providing all necessary proofs which are required for audit of the accounting and (or) financial reporting (further – audit), declares in the conclusion about availability or lack of the facts which give the grounds of auditing organization to believe that the accounting and (or) financial reporting of the subject of survey check was not prepared in all essential aspects according to the legislation of the Republic of Belarus (or other applicable basis of creation and submission of the accounting and (or) financial reporting).

3. These national rules can be applied by auditing organization when conducting survey verification of other reporting prepared according to other accounting principles and the reporting.

Chapter 2. General approaches and conditions of conducting survey check

4. In case of accomplishment of survey check the auditing organization shall observe the principles of professional ethics.

5. The auditing organization shall plan and carry out survey inspection taking into account professional scepticism, in view of that there can be circumstances involving essential misstatement of the accounting and (or) financial reporting.

6. Survey check represents set of the survey procedures determined by auditing organization according to the legislation on auditor activities and terms of the contract of rendering auditor services.

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