THE COMPOSITION OF THE ACCOUNTING ESTIMATES USED IN THE FORMATION OF THE AUDIT OPINIONS ABOUT THE RELIABILITY OF THE STATEMENTS
The Law of the Republic of Belarus “On Accounting and Reporting” and the national rules of auditing, where reference is made to the fact that the accounting and the formation of an audit opinion on these statements it is necessary to assess the reasonableness of accounting estimates is analyzed. At the same time in the Republic of Belarus a regulatory document, regulating the composition of accounting estimates is absent. The author considers the legislative acts of the Republic of Belarus and the international approach to the composition of accounting estimates, on the basis of which the specified accounting estimates. It is shown that accounting estimates should be assessed during the audit for the reliability of financial statements and take into consideration when accounting.