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| auditor's opinion (The third paragraph (commonly referred to as the opinion paragraph) simply states the auditor's opinion on the financial statements and whether they are in accordance with generally accepted accounting principles (wiki) ABelonogov); auditor's opinion (The third paragraph (commonly referred to as the opinion paragraph) simply states the auditor’s opinion on the financial statements and whether they are in accordance with generally accepted accounting principles (wiki) Alexander Demidov); auditors' report (= audit report. A report by the auditors appointed to audit the accounts of a company or other organization. Auditors' reports may take many forms depending on who has appointed the auditors and for what purposes. Some auditors are engaged in an internal audit while others are appointed for various statutory purposes. The auditors of a limited company are required to form an opinion as to whether the annual accounts of the company give a true and fair view of its profit or loss for the period under review and of its state of affairs at the end of the period; they are also required to certify that the accounts are prepared in accordance with the requirements of the Companies Act (1985). The auditors' report is technically a report to the members of the company and it must be filed together with the accounts with the Registrar of Companies under the Companies Act (1985). Under this Act, the auditors' report must also include an audit of the directors' report with respect to consistency. OB&M - AD Alexander Demidov); audit results (sankozh) | |||
| audit report (audit report - аудиторский отчет, которые составляется по результатам аудиторской проверки, а audit opinion - аудиторское заключение, содержащее выводы Alexander Matytsin; тот, кто это пишет, держал ли когда-нибудь в руках аудиторский отчет? Alexander Matytsin); auditor's report; accountant's report (также audit report); audit report (отчёт аудиторов, адресованный акционерам (shareholders), в котором они выражают своё мнение о том, даёт ли Отчёт о прибылях и убытках (Profit and Loss Account), Баланс компании (balance sheet), Примечания к финансовой отчётности (notes to financial statements) и Отчёт о движении денежных средств (cash flow statement) правдивое и беспристрастное отражение (true and fair view) положения дел и деятельности компании. Аудиторы также сообщают о том, выполнены ли все требования Закона о компаниях (Companies Law) к составлению отчётности. Аудиторы должны выполнить обзор Отчета директоров компании (Directors' Report), чтобы убедиться, что в нем нет заявлений, противоречащих проверенной ими финансовой отчётности. Также accountant's report) | |||
| audit opinion | |||
| audit certificate; accountant's opinion (raf) | |||
| audit report (accountant's report Leonid Dzhepko) | |||
| auditor report (Leonid Dzhepko) | |||
| adverse opinion (негативное Yeldar Azanbayev) | |||
| аудиторское заключение: 65 phrases in 11 subjects |
| Accounting | 6 |
| Audit | 6 |
| British usage, not spelling | 1 |
| Ecology | 1 |
| Economy | 4 |
| European Bank for Reconstruction and Development | 37 |
| Finances | 3 |
| General | 3 |
| International Monetary Fund | 2 |
| Investment | 1 |
| Tengiz | 1 |