an audit carried out by a body which is external to and independent of the auditee,the purpose being to give an opinion on and report on the accounts and the financial statements,the regularity and legality of operations,and/or the financial management
Meremeeste taseme- ja täiendusharidusega tegelev õppeasutus esitab Veeteede Ametile vähemalt üks kord viie aasta jooksul kvaliteedisüsteemi välisauditi aruande.
