мнение о достоверности финансовой отчётности(Standards such as the UK Generally Accepted Accounting Practice help to assure external users that the auditor's opinion on the fairness of financial statements is based on a commonly accepted framework. Alexander Demidov)
с учётом мнения(gathered by the staff, and with due consideration to the opinion of both the client and carer/family, as to the most appropriate place in which the ... Alexander Demidov)