Audit
4. Audit consists of a system of mandatory control measures aimed at documentary and factual verification of the legality and justification of business and financial operations carried out by the audited organization during the audit period, correctness of their reflection in accounting records and reporting, as well as legality of actions taken by the head of the organization and chief accountant (accountant) and other persons who, in accordance with Russian legislation and regulatory acts, are held responsible for such actions
Source: Order of the Ministry of Finance of the Russian Federation dated 14 April 2000 No. 42n "On Approval of Instructions on the Procedure for Conducting" audits and inspections by the supervisory-audit bodies of the Ministry of Finance of the Russian Federation"