- auditor's disclaimer
- юр. отказ ревизора от ответственности
Англо-русский универсальный дополнительный практический переводческий словарь И. Мостицкого. И. Мостицкий. 2002-2012.
auditor's disclaimer
Смотреть что такое "auditor's disclaimer" в других словарях:
Auditor's report — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
disclaimer — An external auditor’s judgment that it is impossible to give an *audit opinion on an entity’s *financial statements. Disclaimers are issued when an auditor is faced with the following types of problems: (i) insufficient *audit evidence, (ii)… … Auditor's dictionary
Disclaimer of opinion — An auditor s statement disclaiming any opinion regarding the company s financial condition. The New York Times Financial Glossary … Financial and business terms
disclaimer of opinion — An auditor s statement that does not express any opinion regarding the company s financial condition. Bloomberg Financial Dictionary … Financial and business terms
disclaimer of opinion — A statement made by an auditor to the effect that a limitation on the scope of the audit report is so material that he or she has not been able to obtain sufficient evidence to support an opinion on the financial statements. See: audit opinion,… … Accounting dictionary
Single Audit — In the United States, the Single Audit, also known as the OMB A 133 audit, is a rigorous, organization wide audit or examination of an entity that expends $500,000 or more of Federal assistance (commonly known as Federal funds, Federal grants, or … Wikipedia
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Scientology — Infobox Organization size = 120px caption = The Scientology Symbol is composed of the letter S that stands for Scientology and the ARC and KRC triangles, two important concepts in Scientology name = Scientology formation = 1953 type = Religious / … Wikipedia
Hedley Byrne v. Heller — Partners Ltd. [1963] 2 All E.R. 575 is the decision of the House of Lords that first recognized the possibility of liability for pure economic loss, not dependent on any contractual relationship, for negligent statements. The basis of this… … Wikipedia
Short-Form Report — A brief summary of an audit that has been performed. The short form report describes the scope of the audit (what financial statements the auditor has examined) and the findings of the audit (whether the reports appear to be accurate). A short… … Investment dictionary
АУДИТ — AUDITСистематический процесс объективного получения и оценки компетентным независимым лицом материалов об указанной юр. организации, предприятии, обществе для определения и составления отчета о соответствии между заявленными экон. мероприятиями,… … Энциклопедия банковского дела и финансов
