Auditor xidmətinin dəyərinin minimum məbləğinin təsdiq edilməsi barədə
Relizin Tarixi: 18.12.1997
Resolution of the Board of Audit Chamber of the Azerbaijan Republic
On Approval of the Minimum Cost of the Audit Service
Baku, 18 December, 1997
With the purpose of establishment of sound competitive environment at the market of audit services and ensuring of compliance with an audit professional ethics, having discussed the proposals of the Department of organization and regulation of audit services, provided as per minimum cost of an audit service, the Board of Audit Chamber resolves:
1. To fix the minimum cost of daily audit services in the amount of 1000 ths. manats in any contracts, to be concluded with the purpose of conducting of an audit at the economic subjects, which are obliged to publish their financial reports and also in cases stipulated by the legal acts or according to decision (order) of the authorized state bodies.
2. Independent auditors and managers of an audit organizations are obliged to ensure application of the minimum cost of daily audit services, specified in clause 1 of this resolution, in any contracts to be concluded for conducting of an obligatory audit within I half-year of 1998.
3. To stipulate not less than 4 (four) business days as the minimum period of audit conducting (except for non-acting economic subjects).
4. To inform all independent auditors and audit organizations about the Resolution of the Board.
Seal of the General Department of the Audit Chamber of the Azerbaijan Republic