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Subject: Review Clearance Memorandum audit. Пожалуйста, помогите перевести.Participating Office Review Clearance Memorandum for Inclusion in the Group Review.
Это заголовок отчета аудиторской фирмы, которая провела обзорную проверку комплекта отчетности компании по МСФО. Контекст: первые абзацы документа. Review Clearance Memorandum on (company) and Subsidiaries (the "Entity") 1. We have reviewed the reporting package of the Entity. The reporting package shows a net profit of 000 million, total assets of 000 million, and total equity of 000 million, The reporting package, dated 22 November 2007, was sent to you, signed, for identification purposes only. Management's Responsibility for the Reporting Package
2. Management is responsible for the preparation of the reporting package, including the account balances and related disclosures specified above, in accordance with the recognition and measurement criteria of the International Financial Reporting standards and the disclosure and presentation requirements of the Group as contained in the reporting package, example of which was presented to us in the form of the interim financial statements of the state corporation "XXX" (the "Parent Bank") for 3 months ended 31 March 2007. The reporting package has been prepared solely for the purpose of inclusion in the consolidated financial statements of the Parent Bank. Auditor's Responsibility
3. Our responsibility is to express a conclusion on the reporting package based on our review, As instructed by you, we set the scope of and performed our procedures at the materiality level based on the amount of tolerable error of RUR 00 mln as instructed by you which may be higher than that appropriate for the purpose of forming a review report on the financial statements of the Entity. We conducted our review and in accordance with International Standard on Review Engagements (ISRE) 2410, Review of Interim Financial Information Performed by the Independent Auditor of the Entity. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with International Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.
... Заранее огромное спасибо за идеи по поводу заголовка, с самим текстом все ясно.
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