RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of December 10, 2013 No. 78

About entering of amendments and changes into some Resolutions of the Ministry of Finance of the Republic of Belarus concerning auditor activities

List of amending documents

Based on the paragraph of third of part six of article 5 of the Law of the Republic of Belarus of July 12, 2013 "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 "Questions of the Ministry of Finance of the Republic of Belarus", the Ministry of Finance of the Republic of Belarus DECIDES:

1. Bring in the resolution of the Ministry of Finance of the Republic of Belarus of August 4, 2000 No. 81 "About approval of regulatory legal acts" (The national register of legal acts of the Republic of Belarus, 2000, No. 83, 8/3932; 2007, No. 250, 8/17207; 2008, No. 94, 8/18547; National legal Internet portal of the Republic of Belarus, 26.04.2013, 8/27430) following amendments and changes:

1.1. 1, 2 after the word "enclosed" to add Items with the word "national";

1.2. in the rules of auditor activities "Audit planning" approved by this resolution:

in the name the word "GOVERNED" shall be replaced with words "NATIONAL RULES";

state Item 1 in the following edition:

"1. These rules establish single requirements to actions of auditing organizations, the auditors performing activities as individual entrepreneurs (further - auditing organization) on planning of audit of accounting (financial) records of the audited face (further - audit), and also to documentary registration of general strategy and the plan of audit.";

the paragraph one of Item 2 to state in the following edition:

"2. For the purposes of these rules the following terms and their determinations are applied:";

Item 9 paragraph two after the word "bases" to add with words "creation and representations";

to exclude the word of "reliability" from Item 15;

in part one of Item 16 of the word of "quality of audit" shall be replaced with words "qualities of work of auditors";

in Item 17 part one:

the word "for example" to exclude;

the word is "specified" shall be be replaced with words "can be specified";

the Item 19 after the word is "provided" to be added with the word "internal";

in Item 20 part two:

in the paragraph the second to replace words of "written information (report)" with the word of "report";

the paragraph the fourth after words "compliance with", "approval" to add respectively with words "national", "national";

to add the paragraph of the sixth after the word "qualities" with words of "work of auditors";

in appendix to these rules:

to add appendix signature stamp after the words "Appendix to" with the word "national";

in paragraph five of Item 13 of the word to "explanatory note" shall be replaced with words "notes to accounting (financial) records";

1.3. in the rules of auditor activities "Audit documentation" approved by this resolution:

in the name the word "GOVERNED" shall be replaced with words "NATIONAL RULES";

state Item 1 in the following edition:

"1. These rules establish single requirements to creation by auditing organizations, the auditors performing activities as individual entrepreneurs (further - auditing organization) working documentation in connection with carrying out audit of accounting (financial) records of the audited face (further - audit).";

in Item 2 "edited" the word to replace with the word of "Rules";

state item 4 in the following edition:

"4. Working documentation confirms the fact of carrying out audit, allows to optimize costs of work and time when carrying out the subsequent audits of this audited person, provides possibility of implementation of internal control of quality of work of auditors, and also external control of quality of work of auditing organization.";

the fourth to state the paragraph to part two of Item 9 in the following edition:

"report on results of audit;";

to exclude from Item 10 of the word ", etc.";

" (for example, the documents containing information on founders of the audited face)" to exclude from Item 11 of the word;

in Item 14 of the word" (for example, the protocols of such discussions approved with auditing organization)" shall be replaced with words "and approved with auditing organization";

" (for example, when carrying out annual audit the same audited face has no need for accomplishment, and consequently, and in documentation of procedures of confirmation of initial data as their reliability is confirmed during audit for prior accounting year)" to exclude from Item 16 of the word.

2. Bring in the resolution of the Ministry of Finance of the Republic of Belarus of October 26, 2000 No. 114 "About approval of regulatory legal acts" (The national register of legal acts of the Republic of Belarus, 2000, No. 114, 8/4360; 2004, No. 106, 8/11158; 2007, No. 250, 8/17207; 2010, No. 40, 8/21880; 2011, No. 86, 8/23930) following amendments and changes:

2.1. 1, 2 after the word "enclosed" to add Items with the word "national";

2.2. in the rules of auditor activities "Purposes and general auditing principles of accounting (financial) records" approved by this resolution:

in the name the word "GOVERNED" shall be replaced with words "NATIONAL RULES";

in Item 1:

after the word of "reporting" to add Item with words "(further - audit)";

"auditors - individual entrepreneurs" shall be replaced with words words "the auditors performing activities as individual entrepreneurs";

in Item 2:

in paragraph one the word is "used" to be replaced with the word applied";

exclude paragraph two;

the third or fifteenth to consider paragraphs respectively paragraphs the second or fourteenth;

the fifth to exclude the paragraph;

the sixth or fourteenth to consider paragraphs respectively paragraphs the fifth or thirteenth;

item 4 in paragraph three "republican" to replace the word with the word of "national";

in Item 5:

in word part one of "the audited face as of reporting date, results of its financial and economic activities and cash flow for the accounting period" shall be replaced with words ", financial results of activities and change of financial position in the year which ended on reporting date";

in part two "republican" to replace the word with the word "national";

in Item 7 part two the word "Governed" shall be replaced with words "National rules";

state Item 8 in the following edition:

"8. The auditing organization shall develop internal regulations of auditor activities of auditing organization according to which the auditing organization exercises internal control of quality of work of auditors and to determine in them the specific control procedures including intended for ensuring receipt of reasonable confidence that auditing organization and its workers respect the rules of professional ethics. General requirements to internal control system of quality of work of auditors of auditing organization, including ensuring compliance with the principles of professional ethics, are determined by the national rules of auditor activities "Internal control of quality of work of auditors" approved by the 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" (The national register of legal acts of the Republic of Belarus, 2002, No. 22, 8/7750; 2005, No. 18, 8/12007).";

Item 9 in paragraph four "republican" to replace the word with the word "national";

in Item 11:

"republican" to replace the word with the word "national";

after words "compliance with" to add Item with the word "national";

Item 12 after the word "requirements" to add with the word of "national";

in Items 14, of 22, to replace the 23rd word "republican" with the word "national" in the corresponding case;

in Item 24:

in part one:

replace the word "republican" with the word "national";

after the word "requirements" to add part with the word of "national";

in part two "republican" to replace the word with the word of "national";

in Item 25 of the word "republican", "republican" to replace respectively with words "national", "national";

in Item 26:

words "republican", "the republican rule" to replace respectively with words "national", "national rules";

after the word "requirements" to add Item with the word of "national";

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