Reliability
Reliability - the degree of accuracy of financial (accounting) reporting data, which allows the user of this report to make correct conclusions about the results of business activities, financial and property position of audited parties and to make reasonable decisions based on these conclusions (ceased to be in force as of 2011-01-01)1.
Federal Law No. 119-FZ dated 07.08.2001 "On Audit Activities", as amended on 2001-12-30, Article 1, paragraph 3, ceased to be in force as of 2011-01-01 // Official Gazette of the Russian Federation. 2001. No. 33. Item 3422. ↩