ANALYTICAL ILLUSTRATIONS OF ELEMENTS OF AUDITOR''S CONCLUSIONS ON ACCOUNTING REPORTING UNDER THE LAW OF THE REPUBLIC OF BELARUS, APPLICABLE FROM JANUARY 1, 2018
This Handbook contains analytical illustrations of elements of audit reports, developed in accordance with the Law of the Republic of Belarus "On Auditing". Examples of elements of audit reports are practice-oriented and are intended for use by experts in conducting audits of Belarusian financial statements in accordance with the Resolution of the Ministry of Finance of the Republic of Belarus dated June 28, 2017 No. 18 "On approval of national rules for auditing activities" Auditor's opinion on accounting (financial) statements " beginning from January 1, 2018.