of June 28, 2017 No. 18
About approval of national rules of auditor activities "Audit opinion according to the accounting and (or) financial reporting"
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 "Audit opinion according to the accounting and (or) financial reporting" (are applied).
Item 1 of the resolution of the Ministry of Finance of the Republic of Belarus of September 17, 2003 No. 128 "About approval of national rules of auditor activities, introduction of amendments to some resolutions of the Ministry of Finance of the Republic of Belarus and recognition No. 59 which voided resolutions of the Ministry of Finance of the Republic of Belarus of May 28, 2001" (The national register of legal acts of the Republic of Belarus, 2003, No. 111, 8/10039);
the resolution of the Ministry of Finance of the Republic of Belarus of March 12, 2004 No. 31 "About entering of amendment into the resolution of the Ministry of Finance of the Republic of Belarus of September 17, 2003 No. 128" (The national register of legal acts of the Republic of Belarus, 2004, No. 53, 8/10701);
Item 17 of the resolution of the Ministry of Finance of the Republic of Belarus of September 24, 2007 No. 140 "About modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus concerning auditor activities" (The national register of legal acts of the Republic of Belarus, 2007, No. 250, 8/17207);
item 4 of the resolution of the Ministry of Finance of the Republic of Belarus of March 24, 2008 No. 41 "About introduction of amendments to some resolutions of the Ministry of Finance of the Republic of Belarus concerning auditor activities" (The national register of legal acts of the Republic of Belarus, 2008, No. 94, 8/18547);
Item 3 of the resolution of the Ministry of Finance of the Republic of Belarus of October 28, 2008 No. 159 "About entering of amendments and changes into some resolutions of the Ministry of Finance of the Republic of Belarus concerning auditor activities" (The national register of legal acts of the Republic of Belarus, 2008, No. 303, 8/19867);
item 4 of the resolution of the Ministry of Finance of the Republic of Belarus of December 28, 2009 No. 153 "About modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus concerning auditor activities" (The national register of legal acts of the Republic of Belarus, 2010, No. 40, 8/21880);
Item 8 of the resolution of the Ministry of Finance of the Republic of Belarus of December 1, 2010 No. 146 "About modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2010, No. 312, 8/23085);
Item 2 of the resolution of the Ministry of Finance of the Republic of Belarus of June 30, 2011 No. 52 "About modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus concerning auditor activities" (The national register of legal acts of the Republic of Belarus, 2011, No. 85, 8/23931);
subitems 7. 2, 7.3 Items 7 of the resolution of the Ministry of Finance of the Republic of Belarus of December 30, 2013 No. 93 "About modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus concerning auditor activities and recognition voided resolutions of the Ministry of Finance of the Republic of Belarus of June 19, 2002 No. 86 and separate structural elements of resolutions of the Ministry of Finance of the Republic of Belarus" (The national legal Internet portal of the Republic of Belarus, 20.05. 2014, 8/28667);
the resolution of the Ministry of Finance of the Republic of Belarus of December 16, 2014 No. 83 "About modification and amendments in the resolution of the Ministry of Finance of the Republic of Belarus of September 17, 2003 No. 128" (The national legal Internet portal of the Republic of Belarus, 31.01.2015, 8/29531).
3. This resolution becomes effective since January 1, 2018.
Minister
V. V. Amarin
Approved by the Resolution of the Ministry of Finance of the Republic of Belarus of June 28, 2017 No. 18
1. These national rules establish requirements to actions of auditing organizations, the auditors performing activities as individual entrepreneurs (further – auditors – individual entrepreneurs), by preparation of audit opinion by them by results of audit of the accounting and (or) financial reporting (further – the reporting) the audited face (further – audit) containing the auditor opinion on reliability of the reporting of the audited face expressed in the established form (further, unless otherwise specified, – auditor opinion).
2. For the purposes of these national rules the following terms and their determinations are applied:
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