Information on the results of the audit
2. For the purposes of this rule (standard), information refers to facts that become known to the auditor during the audit of financial (accounting) statements, which, in the auditor's opinion, are important for management and/or representatives of the owner of the audited entity when they exercise control over the preparation of reliable financial (accounting) statements of the audited entity, disclosure of information therein, results and efficiency of business operations, effective use of resources, as well as compliance of the audited entity's activities with normative legal acts of the Russian Federation. In this federal rule (standard), reference is made to information on matters that have attracted the auditor's attention as a result of the audit. The auditor is not required during the audit to develop procedures specifically aimed at searching for information relevant to the management of the audited entity
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) of Auditing Activities"
Понятие «информация по результатам аудита» женского рода.
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | информации по результатам аудита | информаций по результатам аудита |
| Д | информации по результатам аудита | информациям по результатам аудита |
| В | информацию по результатам аудита | информации по результатам аудита |
| Т | информацией по результатам аудита | информациями по результатам аудита |
| П | информации по результатам аудита | информациях по результатам аудита |