Agreed-upon Procedures During an Audit
- one of the services related to audit in accordance with international auditing standards: an examination for which the auditor, economic entity and, possibly, any third party have agreed. The topic and scope of such an examination, as well as the nature of presenting its results, are determined by the agreement between the parties and may differ from those typical for a standard audit. As a result of performing agreed procedures, the auditor should not prepare conclusions; users of financial statements may independently draw their own conclusions about the reliability of financial statements based on these results
Source: "List of Terms and Definitions Used in the Rules (Standards) of Auditing Activities" (approved by the Commission on Auditing Activities under the President of the Russian Federation)
Морфология
Род
Понятие «согласованные процедуры при аудите» женского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | согласованной процедуры при аудите | согласованных процедур при аудите |
| Д | согласованной процедуре при аудите | согласованным процедурам при аудите |
| В | согласованную процедуру при аудите | согласованные процедуры при аудите |
| Т | согласованной процедурой при аудите | согласованными процедурами при аудите |
| П | согласованной процедуре при аудите | согласованных процедурах при аудите |