Article 38. Rights and obligations of the customer of an audit at an initiative
On audit activity (LRU-677-son) · Date: 25.02.2021 · In force
The customer of an audit at an initiative has the right to:
independently choose an audit organization;
determine the direction and scope of the audit;
receive from the auditing organization the necessary information about the regulatory legal acts on which the auditor's opinion is based;
receive the auditor's report.
The customer of an audit at an initiative is obliged to:
create appropriate conditions for the auditor to conduct the audit within the time frame specified in the audit contract;
provide the auditor with the necessary documentation;
make timely payment for the services of the audit organization in accordance with the audit contract.
The customer of an audit at an initiative may have other rights and bear other obligations in accordance with the legislation and an audit contract.
