of October 16, 2015 № 33
About approval of the Regulations on external audit (control) in bodies of the Eurasian Economic Union
According to the subitem 18 of Item 2 of article 12 of the Agreement on the Eurasian Economic Union of May 29, 2014 the Supreme Eurasian economic council decided:
1. Approve the enclosed Regulations on external audit (control) in bodies of the Eurasian Economic Union.
2. This Decision becomes effective from the date of its official publication.
Members of the Supreme Eurasian economic council: from the Republic of Armenia |
from the Republic of Kazakhstan |
from the Republic of Belarus |
from the Kyrgyz Republic |
from the Russian Federation |
|
Approved by the Decision of the Supreme Eurasian economic council of October 16, 2015 №33
1. The regulations on external audit (control) in bodies of the Eurasian Economic Union (further - the Union) determine legal, organizational and methodological basis of regulation of external audit (control) in bodies of the Union (further - external audit (control)).
2. Legal regulation of external audit (control) is determined by the Agreement on the Eurasian Economic Union of May 29, 2014 (further - the Agreement), the Regulations on the budget of the Eurasian Economic Union approved by the Decision of the Supreme Eurasian economic council of October 10, 2014 №78, this Provision, decisions and orders of the Supreme Eurasian economic council (further - the Supreme council), other acts entering the right of the Union.
3. External audit (control) is performed according to this Provision and standards of external audit (control) in bodies of the Union developed and approved according to the procedure, established by this Provision.
4. For the purposes of this provision the following terms and concepts are used:
"the act of body of the Union" - the document accepted by body of the Union according to its powers determined by the acts entering the right of the Union;
"assets of the Union" - property of the Union, including budget funds of the Union, other tangible and intangible assets of the Union;
"the supreme bodies of the state financial control" - the bodies of state members of the Union performing external state financial control (audit) according to the legislation of the corresponding state members of the Union;
"group of inspectors" - the representatives of the supreme bodies of the state financial control performing external audit (control);
"request" - the document of group of inspectors containing the requirement about representation at the scheduled time of information, the documents and materials necessary for implementation of external audit (control);
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