 |
| Subject | English | Russian |
| audit. | override of controls | обход средств контроля (Ремедиос_П) |
| audit. | override of internal control | действия в обход системы внутреннего контроля (The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. aldrignedigen) |
| account. | override of internal controls | превышение служебных полномочий (руководством компании – рабочий вариант // Management override of internal controls is the intervention by managers in handling financial information and making decisions contrary to internal control policy. 4uzhoj) |