letter sent by the audit institution to the auditee to notify it of the purpose and the scope of the audit, the names of the authorized auditors and the length of their mandate
Maksuhaldur teatab revisjonist ja määrab revisjoni ulatuse (§ 73 lõige 2) korraldusega, mis toimetatakse maksukohustuslasele kätte hiljemalt seitse päeva enne revisjoni algust. Kui etteteatamine ohustab revisjoni eesmärki, siis revisjonikorraldust enne revisjoni algust kätte ei toimetata.
The Bundesrechnungshof will on a timely basis send a letter of notification to the body which is to be audited. Furthermore, it may send the letter of notification to the bodies affected by the collection of audit evidence (field review) and to any relevant superior or supervisory authorities. Notification of the audit may be omitted, if it would jeopardise the purpose of the audit.
