examination by an auditor of the accounts and the financial statements and of the legality and regularity of operations, which may or may not result in an opinion being expressed, kontrollitakse finantshalduse (financial management) ja raamatupidamisarvestuse (accounting) seaduslikkust ja reeglitele vastavust

examination by an auditor of the accounts and the financial statements and of the legality and regularity of operations, which may or may not result in an opinion being expressed, kontrollitakse finantshalduse (financial management) ja raamatupidamisarvestuse (accounting) seaduslikkust ja reeglitele vastavust