| Subject | English | Russian |
| audit. | due to fraud or error | в результате недобросовестных действий или ошибки (triumfov) |
| gen. | due to fraud or error | вследствие недобросовестных действий или ошибок (Management is also responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Alexander Demidov) |
| gen. | financial statements that are free from material misstatements, whether due to fraud or error | бухгалтерская отчётность, не содержащая существенных искажений вследствие недобросовестных действий или ошибок (The company’s directors are responsible for the preparation and fair presentation of these financial statements in accordance with International Financial Reporting Standards, and the requirements of the Companies Act of South Africa, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatements, whether due to fraud or error. Alexander Demidov) |
| gen. | fraud or error | недобросовестные действия или ошибки (External auditor/ Statutory auditor is an independent firm engaged by the client subject to the audit, to express an opinion on whether the company's financial statements are free of material misstatements, whether due to fraud or error. WK Alexander Demidov) |
| gen. | free from material misstatements, whether due to fraud or error | не содержащий существенных искажений вследствие недобросовестных действий или ошибок (Management is also responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Alexander Demidov) |
| law | save for fraud or manifest error | исключая случаи обмана или явных ошибок (Michelle_Catherine) |