(3) Vandeaudiitorite ühing (edaspidi audiitorühing) on äriühing, mille üheks tegevusalaks on vandeaudiitori kutseteenuse osutamine., defineeritakse kõikide Eesti õigusaktide ulatuses, (3) A sworn auditors firm (hereinafter audit firm) is a company the areas of activity of which include the provision of the sworn auditor’s professional service., defined within the scope of all Estonian legal instruments