Encyclopedia

Auditor's opinion


- an auditor's (auditing organization's) conclusion, expressed in a prescribed form, regarding the reliability (unreliability, reliability with reservations) of the financial statements of the audited economic entity as a whole or certain parts thereof, which the auditor is required to include in his report, as well as the auditor's conclusion on the sufficiency of the audit evidence collected for the preparation of the auditor's report itself. The auditor (auditing organization) bears responsibility in accordance with established procedures for the justification and accuracy of their opinion

Source: "List of Terms and Definitions Used in Audit Practice Rules (Standards)" (approved by the Commission on Audit Activities under the President of the Russian Federation)

Морфология

Род

Понятие «мнение аудитора» среднего рода.

Склонение и число

Падеж Единственное число Множественное число
Р мнения аудитора мнения аудитора
Д мнению аудитора мнению аудитора
В мнение аудитора мнение аудитора
Т мнением аудитора мнением аудитора
П мнении аудитора мнении аудитора
Laws with commentary

Codes and federal laws