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1 заключение независимого бухгалтера
Русско-английский словарь по экономии > заключение независимого бухгалтера
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2 аудиторское заключение
1) General subject: auditors' report (AD), auditor’s opinion2) Accounting: accountant's report (также audit report), audit report, auditor's report3) Network technologies: audit trail4) EBRD: accountant's opinion, audit certificate, audit opinion5) Gold mining: audit report( accountant's report)Универсальный русско-английский словарь > аудиторское заключение
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3 консультативное заключение
заключение эксперта, заключение экспертизы — expert opinion
мнение защиты; заключение защиты — defence opinion
Русско-английский военно-политический словарь > консультативное заключение
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4 аудитор
1. certified public accountantsдипломированный бухгалтер высшей квалификации; бухгалтер-эксперт, аудитор — chartered accountant
2. auditor3. certified public accountant -
5 заключение аудитора
1) Accounting: audit opinion, auditor's report2) Banking: audit certificate, audit report3) Business: auditor's certificate4) Management: audit conclusion5) EBRD: accountant's opinionУниверсальный русско-английский словарь > заключение аудитора
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6 заключение внешнего аудитора
1) Economy: auditor's certificate2) Banking: accountant's opinionУниверсальный русско-английский словарь > заключение внешнего аудитора
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7 заключение независимого аудитора
EBRD: accountant's opinionУниверсальный русско-английский словарь > заключение независимого аудитора
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8 ревизорская оценка
Economy: accountant's opinionУниверсальный русско-английский словарь > ревизорская оценка
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9 раздел Мнение
Специализированный русско-английский словарь бухгалтерских терминов > раздел Мнение
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10 раздел Мнение
Accounting: opinion section (в аудиторском заключении (audit report)), opinion section of accountant's report (в аудиторском заключении (audit report))
См. также в других словарях:
Accountant's Opinion — A statement signed by an independent accountant outlining his or her opinion regarding the quality of information contained in a company s financial reports and records. An accountant s opinion statement can either be qualified or unqualified.… … Investment dictionary
accountant's opinion — A signed statement from an independent public accountant after examination of a firm s records and accounts. The opinion may be unqualified or qualified. Bloomberg Financial Dictionary See: qualified opinion. Bloomberg Financial Dictionary … Financial and business terms
accountant’s opinion — /əˌkaυntənts ə pɪnjən/ noun a report of the audit of a company’s books, carried out by a certified public accountant … Dictionary of banking and finance
opinion letter — Letter issued by a certified public accountant to accompany financial statements. The opinion letter has two parts. One describes the scope of the accountant s work in the preparation and testing, if any, related to the preparation of the… … Financial and business terms
Accountant's Letter — A letter that usually precedes a financial report. An accountant s letter is produced by a company s independent auditors. It summarizes the scope of the accountant s audit and its results in very general terms. The term is frequently used… … Investment dictionary
opinion — A document prepared by an attorney for his client, embodying his understanding of the law as applicable to a state of facts submitted to him for that purpose; e.g. an opinion of an attorney as to the marketability of a land title as determined… … Black's law dictionary
Auditor's Opinion — A certification that accompanies financial statements and is provided by the independent accountants who audit a company s books and records and help produce the financial statements. The auditor s opinion will set out the scope of the audit, the … Investment dictionary
Unaudited Opinion — An opinion that can be offered by a Certified Public Accountant before he or she audits an organization s books. This is known as an unaudited opinion, and it will reflect the opinion of the accountant or CPA concerning the organizations s books… … Investment dictionary
Eugene Morse (accountant) — Eugene Morse is the internal auditor and whistleblower who uncovered and exposed massive accounting fraud at WorldCom in 2002 [cite web | title= OPINION ORDER in re: WORLDCOM, INC. SECURITIESLITIGATION 02 Civ. 3288 (DLC) Denise Cote, United… … Wikipedia
qualified opinion — Term used to describe the opinion letter accompanying audited financial statements in which the CPA reports the same information as in the unqualified opinion with one or more additions. The additional information describes either (1) one or more … Financial and business terms
unqualified opinion — The version of an audit opinion rendered when a certified public accountant is satisfied that the financial statements are fairly presented and are consistent with those of the preceding year, and that the audit was performed in accordance with… … Black's law dictionary