Financial audit

Writing of reviews by the auditor together with a report, which should confirm whether the financial statement:

1. was prepared on the basis of proper accounting records;
2. was prepared according to accounting principles, envisaged by legislation;
3. meets by form and content the provisions of law, statute or agreement, which are legally binding on the enterprise;
4. correctly and clearly gives all information necessary for the estimation of the enterprise, and what concerns recording on enterprise's activity, whether information in this recording takes into account provisions and corresponds to the information shown in the annual financial report;