Article 39. Auditor's report
On audit activity (LRU-677-son) · Date: 25.02.2021 · In force
An auditor's report is a document containing a written opinion of an auditing organization on the reliability and compliance of financial statements with the requirements of accounting legislation.
The auditor's report must be numbered, signed page by page by the auditor (auditors), who performed the audit, and the head of the audit organization and accompanied by the attached financial statements on which the opinion of the audit organization is expressed.
The form and content of the auditor's report are determined by the standards of auditing.
