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uvodni stavak (imenica, Računovodstvo, revizija)
Prvi stavak revizora standardnog izvješća, koja identificira financijska izvješća dati na reviziju, navodi da su financijski izvještaji odgovornost menadžmenta i da revizor ima odgovornost izraziti neovisno mišljenje o financijskim izvještajima na temelju Revizija.
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- Besedna vrsta: noun
- Sinonim(-i):
- Blossary:
- Industrija/področje: Accounting
- Category: Auditing
- Company: AIS
- Proizvod:
- Akronim/okrajšava:
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