| English | Russian |
| adverse auditor's report | неблагоприятные результаты аудиторской проверки (raf) |
| adverse auditor's report | отрицательное заключение аудиторов (oVoD) |
| adverse auditor's report | отрицательное аудиторское заключение |
| auditor's report | заключение аудиторов |
| auditor's report | аудиторский отчёт |
| auditor's report | отчёт аудиторов (The auditor's report is a [formal opinion, or] disclaimer thereof, issued by either an internal auditor or an independent external auditor as a result of an internal or external audit, as an assurance service in order for the user to make decisions based on the results of the audit.
An auditor's report is considered an essential tool when reporting financial information to users, particularly in business. Since many third-party users prefer, or even require financial information to be certified by an independent external auditor, many audiotapes rely on auditor reports to certify their information in order to attract investors, obtain loans, and improve public appearance. Some have even stated that financial information without an auditor's report is "essentially worthless" for investing purposes.  wikipedia.org Alexander Demidov) |
| external auditor | вневедомственный ревизор (oVoD) |
| internal auditor | заведующий ревизионным отделом (компании oVoD) |
| internal auditor | ревизор (An internal auditor is an auditor who is appointed by the management of the company in order to carry out the internal audit function. Generally an employee of the company acts as an internal auditor, whereas some companies appoint an external expert as an internal auditor.
Though an internal auditor is appointed by the management or an employee of the company, independence is the prime requisite for the execution of an internal audit. Compromise in independence may distort the objectivity of an internal audit.
An internal auditor is responsible to the management of the company, and the auditor submits the report to the management.: A Senior Internal Auditor is required, to carry out a wide variety of audits, including complex systems reviews. CBED wikipedia.org Alexander Demidov) |
| senior in-house auditor | старший ревизор |
| Senior Internal Auditor | старший ревизор |
