Another auditor
4. Another auditor is not the principal auditor and is responsible for preparing the audit opinion on the financial information of the division included in the financial (accounting) statements examined by the principal auditor. The term "another auditor" includes affiliated auditors with respect to the principal auditor, as well as auditors not associated with the principal auditor. The principal auditor and another auditor are not always parties to the same audit services agreement.
Source: Government Decree of the Russian Federation dated 23.09.2002 No. 696 (as amended on 22.12.2011) "On Approval of Federal Rules (Standards) for Audit Activities"
Морфология
Род
Понятие «другой аудитор» мужского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | другого аудитора | других аудиторов |
| Д | другому аудитору | другим аудиторам |
| В | другого аудитора | других аудиторов |
| Т | другим аудитором | другими аудиторами |
| П | другом аудиторе | других аудиторах |