Cabinet of Ministers Regulations No. 536 Riga, June 17, 2009 (pr. No 43 11. §) rules on audit quality control of services, verification of compliance with the requirements Issued under the law "on sworn auditors" the fourth part of article 35.1 i. General provisions 1 the questions determines the order in which the Ministry of finance authorized representative (authorized representative) audit services quality control requirements, as well as the test report shall be included in the message and content of the test programme. II. Audit services quality control checks of compliance with order (2) the authorized representative of service audit quality control compliance examination (hereinafter examination): 2.1 routine checks carried out to obtain information about audit services you the quality control requirements of the situation and its changes;
2.2. emergency checks out to: 2.2.1. identify causes that interfere with providing audit services to Latvia accepted international auditing standards;
2.2.2. for information on specific sworn auditors or Certified Auditor audit services provided by the company. 3. Authorized Representative a check: 3.1 examine the Latvian Council of sworn auditors Association (hereinafter Association) Board decisions on the quality of the audit services Inspector (hereinafter referred to as the quality controller) approval, other Board or of the Association Committee and the Commission decisions of quality control, and quality control reports, quality controller you working papers, as well as the sworn auditor to be tested or certified auditor company disclosure reports;
3.2. If necessary: 3.2.1. familiarize yourself with the test sworn auditors or certified auditor commercial companies audit working papers;
3.2.2. the surveys, inquiries and assistance for the clearance of the obtained information on the facts (for example, is there a quality inspector, about the quality of the controller's independence from the sworn auditor the audited or certified auditor commercial companies);
3.2.3. hear the quality inspector, or the certified auditor certified auditor under company's authorised representative. 4. For each inspection the authorised representative shall check the equipment case. Test cases include the results obtained in the test or prepare documents. Authorized representative within 14 working days after the end of the verification test report shall be drawn up. 5. in the case of inspection and verification protocol documents stored in the archives of the Ministry of finance. III. The test report shall be included in the news 6. The test report shall include the following particulars: 6.1 test report the dialing location, address, date and time;
6.2. the authorised representative, the name and position, which carried out the inspection;
6.3. the document properties (identification data), in accordance with the mandate to carry out the verification received;
6.4. details of inspection: 6.4.1. inspection time;
6.4.2. test substance;
6.4.3. test results. 7. If you check the quality of the audit activities of the monitor service quality control regulations, in addition to the verification protocol that rule 6 the particulars referred to in paragraph indicates the following: 7.1. quality controller (also responsible for the quality inspector, if any) first and last name;
7.2. information on the quality inspector checks made and subject to quality control: quality control 7.2.1 perform quality control and progress (current/emergency);
7.2.2. quality control the sworn auditor's name, certificate number and the address of the place of practice or quality control under the certified auditor company name, license number and registered office;
7.2.3. the quality control message contained in the opinion on quality control of subject sworn auditors or Certified Auditor audit services provided by the company in compliance with the quality requirements;
7.3. information about the quality inspector examined the working documents (identification data);
7.4. perform quality control assessment. 8. If the authorised representative the examiner carries out the rule mentioned in point 3.2 below, the test report shall also specify the details that are related to these activities. 9. The test report shall be signed by the authorized representative, who performed the test. IV. Programmes contents 10. Inspection Programme shall contain the measures necessary to: 10.1. check performance of association law "on sworn auditors ' Association (hereinafter the law) for audit services quality control requirements, including verification of: 10.1.1 or law is ensured at least every five years, expose the audit service for the quality control of all the certified auditor commercial companies and Chartered Auditors carrying out professional activities as sole proprietors or self-employed persons;
10.1.2. or law are not less frequently than every three years, subject to the audit service for the quality control of all the certified auditor commercial companies and Chartered Auditors, providing audit services to financial institutions and corporates, the transferable securities of which are listed on the regulated market of the Member States;
10.1.3 or persons approved by the Board of the Association for the quality inspector is independent from the audited sworn auditors or certified auditor commercial companies. The quality inspector is independent of sworn auditors or be sworn auditor commercial companies, if not the sworn auditor or person who supervised the sworn auditor provided audit services or have them delivered during the last two years, or is otherwise related to, or in the last two years been associated with the certified auditor certified auditor or company;
10.2. check the quality of the monitor functioning of the Association and approved by the Ministry of finance the agreed audit services quality control regulations. 11. Inspection Program provide information on the current year planned inspection measures: 11.1. objectives, scope and object inspection;
11.2. the verification measures;
11.3. subject to inspection the quality inspector;
11.4. the inspection tasks and checks. 12. the quality inspector checks the operating plan for the current year shall be drawn up at random. 13. Routine inspections shall be carried out in accordance with the Ministry of finance approved inspection program. V. closing question 14. provisions shall enter into force on 29 June 2009. Prime Minister, Minister of finance e. Repše economic Minister a. camphor