raamatupidamisaruande kontrollimine ja sellele hinnangu andmine auditeerimiseeskirjast lähtudes
in connection with financial statements or other financial information, an examination of accounting records and other supporting evidence for the purpose of expressing an opinion as to whether such statements or information are presented fairly in accordance with an appropriate disclosed basis of accounting
an examination of the books and records of an individual or undertaking carried out in accordance with professional standards with a view to establishing the regularity and propriety of the accounting and the reliability of the financial statements prepared therefrom
