Ministry of Justice
On November 17, 2016 No. 44354
of November 9, 2016 No. 207n
About enforcement of international standards of audit in the territory of the Russian Federation
According to Regulations on recognition of international standards of audit subject to application in the territory of the Russian Federation, the approved order of the Government of the Russian Federation of June 11, 2015 No. 576 (The Russian Federation Code, 2015, to No. 25, of the Art. 3659), I order:
3) International standard of audit 230 "Auditor documentation" (appendix No. 3);
7) the International standard of audit 570 (reviewed) "Going concern" (appendix No. 7);
8) International standard of audit 580th "Written applications" (appendix No. 8);
11) International standard of audit 701 "Informing on key questions of audit in audit opinion" (appendix No. 11);
12) the International standard of audit 705 (reviewed) "The modified opinion in audit opinion" (appendix No. 12);
17) International standard of audit 805 of "Feature of audit of separate reports of the financial reporting and separate elements, groups of Articles or financial statement line items" (appendix No. 17);
become effective in the territory of the Russian Federation from the date of their official publication;
are applied since the year following after year in which became effective in the territory of the Russian Federation;
are applied to carrying out audit of the accounting (financial) records constituted for any accounting periods.
3. Determine that in 2017 if the auditing contract of accounting (financial) records of the organization was signed till January 1, 2017, the auditing organization, the individual auditor has the right to book audit of accounting (financial) records, including to constitute audit opinion, under such agreement according to the standards of auditor activities existing before entry into force of the international standards of audit specified in Item 1 of this order.
A. G. Siluanov
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